* What is the total COGS

Account	Balance
Advertising expense	1,400
Direct material purchases	1,300
Paint for direct materials	900
Direct labour hours	800
Factory utilities	700
Factory repairs	600
Amortization, office printers	500
Amortization, factory chairs	400
Indirect materials	300
Indirect labour	200
Sale Commissions	100
Office Utilities	250
By-product sales	350
Sales	450
Promotional items	550
Cost per labour hour	650
Materials inventory, July 1, 19	750
Work-in-Process Inventory, July 1, 19	850
Finished Goods Inventory, July 1, 19	950
Materials Inventory, June 30, 20	1,150
Work-in-Process Inventory, June 30, 20	1,250
Finished Goods Inventory, June 30, 20	1,350

Select one:

a.

524,000

b.

4,589,000

c.

None of the above

d.

523,200

e.

524,550

f.

524,850

g.

523,600