The accounting records of Upton Company revealed the following information: Cost of goods manufactured Work-in-process inventory, 1/1 Finished-goods inventory, 1/1 Work-in-process inventory, 12/31 Finished-goods inventory, 12/31 $759,000 63,000 130,000 54,000 163, Upton's cost of goods sold is: Multiple Choice $726,000 $735,000. O $783,000 $792,000. None of the answers is correct