. The accounting records of Bronco Company revealed the following information:

Direct materials used . $ 60,000

Direct labor 125,000

Allocated manufacturing overhead .. 360,000

Actual manufacturing overhead 365,000

Work-in-process inventory, 1/1 . 50,000

Finished-goods inventory, 1/1 .. 189,000

Work-in-process inventory, 12/31 76,000

Finished-goods inventory, 12/31 . 140,000

Assuming Bronco employs a normal cost system, Broncos cost of goods manufactured is:

a. $519,000

b. $522,000

c. $524,000

d. $568,000

e. $571,000