Barger Company Had the Following Information at December 31: Finished $1 \quad \$ 90,000$

Barger Company had the following information at December 31: Finished goods inventory, January $1 \quad \$ 90,000$
Finished goods inventory, December $31 \quad 126,000$ If the cost of goods manufactured during the year amounted to $1,895,000 and annual sales were $2,994,000, how much is the amount of gross profit for the year?

A) $1,099,000
B) $1,009,000
C) $1,859,000
D) $1,135,000