Wiley started the year with $360 worth of coloring book inventory. He purchased an additional 27 cases of paper for $780 (one case of paper was used for his kids to print their homework on), $440 worth of ink, and paid $500 to someone to assist him in binding the coloring books. At the end of the year, he had $690 worth of coloring books left in inventory. What is Wiley's cost of goods sold in part III of Schedule C?

A) $1381

B) $1361

C) $890

D) $361