What us the Cost of Goods manufactured in 2018?

What is the cost of goods manufactured for 2018? Beginning finished good, 1/1/2018 Ending finished goods, 12/31/2018 Cost of goods sold Sales revenue Operating expenses $83,000 80,000 305,000 453,000 102,500 A. $302,000 B. $308,000 OC. $407,000 D. $404,000