On April 1, 2016, Buddys 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:

a. A.$2,921,000

b. C. $2,371,000

c. B. $1,521,000

d. D. $1,971,000