Using the information that Linguine Manufacturing has provided you, calculate the cost of goods sold: Administration expenses Direct labor Direct materials-Jan 1 Direct materials-Dec 31 $210,000 $100,000 $60,000 $70,000 Direct materials purchases $180,000 Finished goods inventory - Jan 1 $120,000 Finished goods inventory-Dec 31 $160,000 Manufacturing overhead $190,000 Revenues $890,000 Selling expenses $155,000 Work in process-Jan 1 Work in process-Dec 31 $80,000 $70,000 Select one O $410 Ob 3190 Oc 1390 Od 570 On $130