The following information pertains to the Ruby Corp: Beginning work - in - process inventory Ending work-in-process inventory Beginning finished goods inventory Ending finished goods inventory Cost of goods manufactured What is cost of goods sold? A. $1,221,000 B. $1,173,000 C. $1,239,000 D. $1,158,000 $70,000 85,000 173,000 206,000 1,206,000