The Southwest company gathered the following information Beginning work-in-process inventory $ 50,000 Ending work-in-process inventory 48,000 Beginning finished goods inventory 180,000 Ending finished goods inventory 195,000 Cost of goods manufactured 1,220,000 What is cost of goods sold?

a.

$1,235,000.

b.

$1,205,000.

c.

$1,218,000.

d.

$1,222,000.

e.

Some other amount.