Becker Corporation
Information from the Records of Becker Corporation for December

Becker Corporation
Information from the records of Becker Corporation for December is as follows: $\begin{array}{lr}\text { Sales } & \$ 1,230,000 \\\text { Selling and administrative expenses } & 210,000 \\\text { Direct materials used } & 300,000 \\\text { Direct labour } & 350,000 \\\text { Manufacturing overhead } & 455,000\end{array}$

$\text { Inventories }$
$\begin{array}{lrr} & \text { Dec. } 1 & \text { Dec. } 31 \\\text { Direct materials }& \$ 36,000 & \$ 42,000 \\\text { Work-in-process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$
-Refer to Big Blue Bubble Company. Assuming no beginning or ending inventories, what was the cost of goods sold last year?

A) $14,250
B) $30,000
C) $47,500
D) $51,000