Selected data concerning the past fiscal year's operations (000's omitted) of Kraig Fabricators are presented below: INVENTORIES Beginning Ending Materials $180 $ 170 Work in process 100 130 Finished goods 200 180 Other data: Direct materials used $ 730 Total manufacturing costs charged to production during the year (includes direct materials, direct labor, and factory overhead) 1,360 Cost of goods available for sale 1,530 Selling and general expenses 500 The cost of goods manufactured during the year was: a. $1,420. b. $1,410. c. $1,330. d. $1,470.