The following information pertains to the Emerald Corp: Beginning work-in-process inventory $73,000 Ending work-in-process inventory 83,000 Beginning finished goods inventory 180,000 Ending finished goods inventory 206,000 Cost of goods manufactured 1,202,000 What is cost of goods sold? $1,166,000 $1,176,000 $1,212,000 $1,228,000