Prescott Manufacturing reported the following information at year-end:

Beginning Raw Materials Inventory	$6,000
Ending Raw Materials inventory:	$5,000
Beginning Work in Process:	$28,000
Ending Work in Process:	$30,000
Beginning Finished Goods Inventory:	$10,000
Ending Finished Goods Inventory:	$15,000
Materials Purchased:	$125,000
Indirect Materials Used:	$35,000
Direct Labor Wages:	$620,000
Indirect Labor Wages:	$450,000
Production Equipment Depreciation:	$60,000
Equipment Maintenance:	$25,000
Factory Rent:	$75,000
Office Supplies Used:	$20,000
Selling and Administrative Expenses:	$3,563,000

What was Prescotts Cost of Goods Manufactured for the period?

Select one or more:

a. $1,296,000

b. $1,354,000

c. $815,000

d. $1,530,000