The following information pertains to the Diamond Corp:

Beginning work-in-process inventory	$74,000
Ending work-in-process inventory	$82,000
Beginning finished goods inventory	$172,000
Ending finished goods inventory	$209,000
Cost of goods manufactured	$1,202,000

What is cost of goods sold?

A) $1,210,000

B)$1,165,000

C) $1,157,000

D) $1,239,000