Solanki Corporation had a beginning inventory in Work-in-Process of $42,000. During the current year, the company incurred the following manufacturing costs: direct materials, $120,000; direct labor, $140,000; and overhead, $100,000. The company's ending Work-in-Process inventory was $27,000. What is the cost transferred to the finished goods inventory?

$375,000

$385,000

None of these.

$390,000

$360,000