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Express Company reports the following data for its first year of operation. Cost of goods manufactured $475,000 Work in process inventory, beginning O Work in process inventory, ending 140,000 Direct materials used 110,000 Manufacturing overhead 185,000 Finished goods inventory, ending 101,000 What is the cost of goods sold at Express Company? O $374,000 O $514,000 $475,000 $770,000