The following information pertains to the Ruby 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? $1,239,000 $1,210,000 $1,165,000 $1,157,000