Question 3 Not yet answered The accounting records of Avaya Company revealed the following information: $ 60,000 Marked out of 1.00 P Flag question 21,000 360,000 Raw materials used Direct labor Manufacturing overhead Work-in-process inventory, 1/1 Finished-goods inventory, 1/1 Work in process inventory, 12/31 Finished-goods inventory, 12/31 50,000 189,000 76,000 140,000 Avaya's cost of goods manufactured is: Select one: OA. S417,000 B. $463,000 OC. $415,000 D. $456,000 00:47:37 fo