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? O $1,210,000 O $1,165,000 O $1,157,000 O $1,239,000