What is the cost of goods manufactured for 2018?

Beginning finished good, 1/1/2018	$47,000
Ending finished goods, 12/31/2018	36,000
Cost of goods sold	259,000
Sales revenue	488,000
Operating expenses	110,000

A.

$369,000

B.

$270,000

C.

$248,000

D.

$259,000