Waterway Company reported the following year-end information: Beginning work in process inventory $ 46000 Beginning raw materials inventory 25000 Ending work in process inventory 54000 Ending raw materials inventory 20000 Raw materials purchased 830000 Direct labor 440000 Manufacturing overhead 110000 How much is Waterway's cost of goods manufactured for the year? O $ 1393000 O $1377000 $ 1385000 O $ 835000