Payton Corporation provided the following information for the year: Beginning Balance-Work-in-Process Inventory Ending Balance Work-in-Process Inventory Beginning Balance Direct Materials Ending Balance Direct Materials Purchases Direct Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance $26,000 57,000 83,000 59,000 360,000 469,000 20,000 25,000 270,000 What was the amount of the cost of goods manufactured for the year? OA. $1,168,000 OB. $1,369,000 OC. $1,137,000 OD. $1,199,000