In 2010, Rogers Company Offered Its Goods to Retailers on a Consignment

In 2010, Rogers Company offered its goods to retailers on a consignment basis.The following information is provided regarding Rogers Company's 2010 operations: $\begin{array}{ll}\text { Beginning inventory } & \$ 102,000 \\\text { Purchases } & 560,000 \\\text { Freight in } & 10,000\\\text { Transportation to consignees } & 5,000 \\\text { Freight out } & 35,000 \\\text { Ending inventory-Held by Rogers } & 45,000 \\\text { Ending inventory-Held by consigneess } & 20,000 \end{array}$
What is Rogers' cost of goods sold for 2010?

A) $507, 000
B) $512, 000
C) $527, 000
D) $547, 000