TB MC Qu. 3-61 Consider the following for Guardian Manufacturing ... Consider the following for Guardian Manufacturing Company Change in finished goods inventory Change in work-in-process inventory Total manufacturing costs $321 increase $ 155 increase $ 645 What are the cost of goods manufactured and cost of goods sold? Cost of Cost of goods goods manufactured sold A. $ 475 $329 B. $ 490 $169 C. $ 510 $279 D. $ 490 $368 Multiple Choice Option A Option B Option C Option D