During the last quarter, Yanaman Company's Finished Goods Inventory" account had a beginning and ending balance of $80,000 and $110,000, respectively. The Company has a building, of which 60% is used for manufacturing and 40% for administration, marketing and sales. The quarterly depreciation for the building is $1,000,000. The amount of the building related depreciation expense included in Cost of Goods Sold is: a. $400,000 b. $600,000 C. Higher than $600,000 d. Lower than $600,000 e. $970,000 Explain your