Sales revenues for the period $ 1,304,000 Operating expenses for the period 230,000 Finished Goods Inventory, January 1 36,000 41,000 540,000 Finished Goods Inventory, December 31 Cost of goods manufactured for the period Calculate net income for the period: A. $774,000. B. $769,000 C. $539,000 O D. $535,000