On April 1, 2016, Buddy's Auto has $542,000 in partially completed cars and trucks in its Work in Process Inventory. On April 30, there was $400,000 in Work in Process Inventory. During the month of April, it incurs the following costs: $167,000 of direct labor $1,274,000 of direct materials $500,000 of selling costs $50,000 for the CEO salary $388,000 of manufacturing overhead What is the cost of goods manufactured for the month of April? Select one: O a. C. $2,371,000 O b. D. $1,971,000 O c. A.$2,921,000 O d. B. $1,521,000