The following data apply to Fantastic Chairs Ltd

Work in process inventory, beginning of the year $ 60 000

Manufacturing overhead applied during the year $ 90 000

Work in process inventory, end of the year $ 70 000

Finished goods inventory, beginning of the year $ 50 000

Finished goods inventory, end of the year $ 35 000

Estimated cost of goods sold during the year $ 420 000

Calculate the cost of goods manufactured during the year. A. $420 000 B. $405 000 C. $385 000 D. $370 000