The following information is for X Company, a manufacturer, for 2021: Revenue was $562,960. Total manufacturing costs were $351,850. On December 31, several jobs were still not finished; costs incurred on those jobs were $18,355. On January 1, several jobs were still not sold; costs incurred on those jobs were $8,950. All other inventory balances were zero. What was Cost of Goods Sold for the year? A: $145,558 B: $193,592 OC: $257,477 D: $342,445 E: $455,452 F: $605,751