The following information is for X Company, a manufacturer, for 2021: Revenue was $595,416. Total manufacturing costs were $396,944. On December 31, several jobs were still not finished; costs incurred on those jobs were $18,640. On January 1, several jobs were still not sold; costs incurred on those jobs were $7,640. All other inventory balances were zero. What was Cost of Goods Sold for the year? OA: $218,183 OB: $290,183 OC: $385,944 OD: $513,306 OE: $682,696 OF: $907,986