Express Company Reports the Following Data for Its First Year

Express Company reports the following data for its first year of operation. $$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 475,000 \\\hline \text { Work in process inventory, bepinging } & 0 \\\hline \text { Work in process inventory, ending } & 140,000 \\\hline \text { Direct materials used } & 110,000 \\\hline \text { Manufacturing overhead } & 185,000 \\\hline \text { Finished goods inventary, ending } & 101,000 \\\hline\end{array}$$
-What is the cost of goods sold?

A) $475,000
B) $374,000
C) $770,000
D) $514,000