The following information is for X Company, a manufacturer, for 2021: Revenue was $479,697. Total manufacturing costs were $319,798. On December 31, several jobs were still not finished; costs incurred on those jobs were $16,900. On December 31, several jobs were still not sold; costs incurred on those jobs were $26,565. All other inventory balances were zero. What was Cost of Goods Sold for the year? A: $276,333 B: $367,523 OC: $488,805 OD: $650,111 E: $864,648 F: $1,149,982