West Bay Company has provided the following information: Inventories Beginning of End of the the year year Raw Materials $8,000 $11,000 Work in process $5,000 $4,000 Finished goods $50,000 $60,000 Total manufacturing cost is reported as $536,000. The cost of goods manufactured is: OA. *$535,000 OB. $537,000 . . $533,000 OD. $526,000