Information from the Records of Place,Inc What Is the Net Income for the Month of December

Information from the records of Place,Inc.,for December is as follows: $\begin{array}{lr}\text { Sales } & \$ 820,000 \\\text { Selling and administrative expenses } & 140,000 \\\text { Direct materials purchases } & 176,000 \\\text { Direct labour } & 200,000 \\\text { Factory overhead } & 270,000 \\\text { Direct materials, December 1 } & 24,000 \\\text { Work in process, December 1 } & 50,000 \\\text { Finished goods, December 1 } & 46,000 \\\text { Direct materials, December 31 } & 28,000 \\\text { Work in process, December 31 } & 56,000 \\\text { Finished goods, December 31 } & 38,000\end{array}$ What is the net income for the month of December?

A) $36,000
B) $180,000
C) $636,000
D) $644,000