The cost of manufactured usually refers to the costs of producing a certain quantity of goods by a company.

The following information pertains to MX Company:

Beginning finished goods, 1/1/2018$80,000

Ending finished goods, 12/31/201867,000

Cost of goods sold270,000

Sales revenue500,000

Operating expenses145,000

What is cost of goods manufactured for 2018?

a.

$230,000.

b.

$257,000.

c.

$283,000.

d.

$355,000.

e.

Some other amount.