The following information was extracted from the accounting records of Pickin and Grinnin, LLC, a manufacturer of guitars:

Beginning Raw Materials Inventory	$375,000
Ending Raw Materials Inventory	$435,000
Direct Factory Labor	$185,000
Indirect Factory Labor	$ 35,000
Factory Utilities	$ 44,000
Selling, General, and Administrative Expenses	$125,000
Building Depreciation*	$300,000

*70% of the building is devoted to production, 30% of the building is devoted to selling and administrative functions.

$451,199 in direct materials were purchased during the period. Raw Materials Inventory consists solely of direct material. There was a $47,035 net increase in the companys Work in Process inventories during the year. Thecompany's beginning and ending finished goods inventories were $475,000 and $450,000, respectively.Based solely on the above information, what is the company's gross profit for the period assuming sales revenue totaled $1,448,345?

A. 1,635,579

B. 605,181

C. 2,455,579

D. 1,631,509

E. 390,181