Reference:
the Following Data (In Thousands of Dollars) Have

Reference:
The following data (in thousands of dollars) have been taken from the accounting records of Karling Corporation for the just completed year. $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 990 \\\hline \text { Raw materials inventory, beginning } & \$ 40 \\\hline \text { Raw materials inventory, ending } & \$ 70 \\\hline \text { Purchases of raw materials } & \$ 120 \\\hline \text { Direct labour } & \$ 200 \\\hline \text { Manufacturing overhead } & \$ 230 \\\hline \text { Administrative expenses } & \$ 150 \\\hline \text { Selling expenses } & \$ 140 \\\hline \text { Work in process inventory, beginning } & \$ 70 \\\hline \text { Work in process inventory, ending } & \$ 50 \\\hline \text { Finished goods inventory, beginning } & \$ 120 \\\hline \text { Finished goods inventory, ending } & \$ 160 \\\hline\end{array}$$
-The cost of goods manufactured for the year (in thousands of dollars) was:

A) $590.
B) $500.
C) $540.
D) $570.