The following information was derived from the $2023$ accounting records of Jersey Co$.$:

Jersey's Goods

Jersey's Central Warehouse held by consignees

Beginning inventory $$260,000$ $$28,000$

Purchases $475,00090,000$

Freight$-$in $15,000$

Transportation to consignees $5,000$

Freight$-$out $25,0008,000$

Ending inventory $290,00020,000$

Jersey's $2023$ cost of sales was

A$)$ $$563,000.$ B$)$ $$558,000.$ C$)$ $$488,000.$ D$)$ $$460,000.$