options are

a) $1596400

b) $1516400

c) $1666400

d) $1416400

Vaughn Manufacturing's accounting records reflect the following inventories: Dec. 31, 2020 $310000 Dec. 31, 2019 $260000 Raw materials inventory Work in process inventory Finished goods inventory 300000 160000 190000 150000 During 2020, $620000 of raw materials were purchased, direct labor costs amounted to $534400, and manufacturing overhead incurred was $592000. If Vaughn Manufacturing's cost of goods manufactured for 2020 amounted to $1556400, its cost of goods sold for the year is