Assume the Following Data for Gross, Inc

Assume the following data for Gross, Inc., for February: Beginning finished goods inventory
£ 60,000
Beginning work-in-prgress inventory
40,000
Ending work-in-progress inventory
80,000
Ending finished goods inventory
50,000
Actual factory overhead costs
200,000
Direct materials used
160,000
Direct labour
100,000
What is the cost of goods manufactured for February?

A) £470,000
B) £420,000
C) £460,000
D) £430,000