Vancouver Inc., incurred the following costs in September $2022$:

Direct materials $$231120$

Direct labour $$454567$

Variable factory overhead $$251187$

Variable SG&A $$103506$

Fixed factory overhead $$158684$

Fixed SG&A $$264408$

The company's inventory levels are as follows:

September $1$ September $30$

Direct materials $$43954$ $$54445$

Work$-$in$-$process $$90838$ $$74074$

Finished goods $$51731$ $$84127$

What are the Costs of Goods Sold in September?

a$.$ $$1,063,162$

b$.$ $$1,447,840$

c$.$ $$1,069,435$

d$.$ $$1,079,926$