The following information was derived from the 2020 accounting records of Marigold Corp.:

		Marigold's Central Warehouse			Marigold's Goods Held by Consignees
Beginning inventory			$130000			$ 14000
Purchases			626000			68000
Freight-in			11000
Transportation to consignees						5500
Freight-out			29000			7500
Ending inventory			147000			20000

Marigold's 2020 cost of sales was

$620500.

$682000.

$687500.

$649500.