The accounting records of NCT Company revealed the following information:

Raw materials purchases

300,000

Raw Materials, 1/1

100,000

Raw materials, 12/31

340,000

Direct labor

125,000

Manufacturing overhead

360,000

Work-in-process inventory, 1/1

50,000

Finished-goods inventory, 1/1

189,000

Work-in-process inventory, 12/31

73,000

Finished-goods inventory, 12/31

140,000

NCT'sCost of Goods Manufacturedis:

a. $522,000.

b. $571,000.

c. $519,000.

d. $568,000.

Need answers by 11:00am-11:20am today so a very short explanation will do. Thank you