Cost of Goods Manufactured for Branson Books for the Year

Cost of goods manufactured for Branson Books for the year was $860,000.Beginning work-in-process inventory was $40,000.Ending work-in-process was $60,000.If the beginning finished goods inventory was $400,000 and the ending finished goods inventory was $990,000 what was the cost of goods sold for the year?

A) $230,000.
B) $270,000.
C) $460,000.
D) $1,240,000.
E) None of these answers is correct.