On April $30$ ABC has inventory of $91,600.$ Its Cost of Goods Manufactured for April is $1,058,200.$ On April $1,$ ABC's inventory was $87,400.$ What is ABC's COGS for April?

Select one:

a$.1054000$

b$.1149800$

c$.$ None of the choices are correct

d$.1145600$

e$.1237200$

a$.$ Cash: $530,000$

b$.$ Variable Overhead Control: $94,000$

c$.$ WIP: $94,000$

d$.$ Salary and Wages Payable $530,000$

e$.$ Applied Fixed Overhead: $94,000$