Red Vanilla, Inc. reported the following year-end information: beginning work in process inventory, $180,000; cost of goods manufactured, $716,000; beginning finished goods inventory, $252,000; ending work in process inventory, $220,000; and ending finished goods inventory, $264,000. Red Vanilla, Inc.'s cost of goods sold for the year is

a)$704,000

b). $728,000

c) $676,000.

d)$452,000.