The following information pertains to the ABC Corp:

Beginning work$-$in$-$process inventory

$$56,000$

Ending work$-$in$-$process inventory

$78,000$

Beginning finished goods inventory

$159,000$

Ending finished goods inventory

$122,000$

Cost of goods manufactured

$850,000$

What is cost of goods sold?

$$835,000$

$$813,000$

$$828,000$

$$887,000$