Sunland Company developed the following data for the current year:

Beginning work in process inventory	$320000
Direct materials used	214000
Actual overhead	358000
Overhead applied	286000
Cost of goods manufactured	334000
Total manufacturing costs	940000

Sunland Company's ending work in process inventory is:

$926000. (A)

$286000. (B)

$606000. (C)

$620000. (D)