The accounting records of Brownwood Company revealed the following information:

Work-in-process inventory, Jan. 1	$ 72,000
Work-in-process inventory, Dec. 31	63,000
Finished-goods inventory, Jan. 1	139,000
Finished-goods inventory, Dec. 31	172,000
Cost of goods manufactured	768,000

Brownwood's cost of goods sold is:

A. $735,000.

B. $744,000.

C. $792,000.

D. $801,000.

E. None of these.