Youngstown Rubber reports the following data for its first year of operation Direct materials used Cost of goods manufactured Direct Labor Finished goods inventory, ending Manufacturing overhead Finished goods inventory, beginning Work in process inventory beginning Work in process inventory, ending $710,300 1,031,200 350,000 191.000 101,000 130,100 What is the cost of goods sold? O A. $811,100 OB. $840,200 O C. $1,031,200 OD. $1,842,500