please explain

14. Stuart Company's accounting records reflect the following inventory information: Raw materials inventory increased by $20,000 during the year Work-in-process inventory increased by $125,000 during the year Finished goods inventory decreased by $10,000 during the year During the year, Stuart purchased $950,000 of raw materials, incurred direct labor costs of $125,000 and incurred manufacturing overhead totaling $160,000. Stuart's cost of goods manufactured for the year is $1,400,000. What amount would Stuart have to report as cost of goods sold for the year? A. $1,425,000 B. $1,410,000 C. $1,400,000 D. $1,395,000