The following information pertains to the Emerald Corp: Beginning work-in-process inventory $76,000 Ending work-in-process inventory 90,000 Beginning finished goods inventory 176,000 Ending finished goods inventory 203,000 Cost of goods manufactured 1,205,000 What is cost of goods sold? 0 $1,178,000 $1,232,000 $1,219,000 $1,164,000