The accounting records of Brownwood Company revealed the following information:

Work-in-process inventory, Jan. 1	$ 80,000
Work-in-process inventory, Dec. 31	71,000
Finished-goods inventory, Jan. 1	147,000
Finished-goods inventory, Dec. 31	180,000
Cost of goods manufactured	776,000

Brownwood's cost of goods sold is:

A. $743,000.

B. $752,000.

C. $800,000.

D. $809,000.

E. None of these.