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Total manufacturing Costs: $530,000 WIP inventory Jan 1 56,000 WIP inventory Dec 31 78,000 FG inventory Jan 1 146,000 FG inventory Dec 31 123,000 39.

Total manufacturing Costs: $530,000

WIP inventory Jan 1 56,000

WIP inventory Dec 31 78,000

FG inventory Jan 1 146,000

FG inventory Dec 31 123,000

39. The accounting records of Dolphin Company revealed the following information:

Dolphin's cost of goods sold is:

A. $508,000.

B. $529,000.

C. $531,000.

D. $553,000.

E. some other amount.

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