Practice 1 Question: As of December 31, 2020, Company A has collected the following accounting information. Increase in raw materials 15,000 Decrease in finished goods 35,000 Raw materials purchase 430,000 Delivery cost for raw materials 45,000 Direct labor 200,000 Depreciation-factory Depreciation-headquarter Factory worker wage 100,000 50,000 20,000 Sales wage 30,000 180,000 Other MOH There was no work in process at the beginning and at the end of the period. What is Company A's Cost of goods sold for the year? A) 950,000 B) 965,000 C) 975,000 D) 995,000 E) 1,050,000