Wood Corp had no beginning inventories, finished 40,000 units, and sold 36,000 units. There were no ending inventories of materials or work in process. Materials purchased and used were $225,000; direct labor and overhead were $170,000. Scooter Corp. cost of goods sold would be valued at

		a. $39,500
		b. $355,500
		c. $395,000
		d. $1,000