White Manufacturing transferred $5,600,000 of raw materials into production during the most recent year. Direct labor and factory overhead for the period totaled $2,900,000. Beginning work in process was

$1,100,000 and ending work in process was $1,400,000. Finished goods inventory decreased by $86,000. If gross profit was $2,560,000, how much was sales for the period?

A.

Sales

$10,446,000

B.

Sales

$10,800,000

C.

Sales

$12,846,000

D.

Sales

$12,456,000

E.

Sales

$10,846,000

F.

None of the above