The following information is for X Company, a manufacturer, for 2021: Revenue was $544,572. Total manufacturing costs were $363,048. On December 31, several jobs were still not finished; costs incurred on those jobs were $16,815. On December 31, several jobs were still not sold; costs incurred on those jobs were $29,795. All other inventory balances were zero. What was Cost of Goods Sold for the year? A: $219,307 B: $247,817 OC: $280,034 OD: $316,438 OE: $357,575 F: $404,060