Given the Following Data for Harder Company Compute Cost of Goods

Given the following data for Harder Company compute cost of goods manufactured: $\begin{array}{lclc}\text { Direct materials used } & \$ 120,000 & \text { Beginning work in process } & \$ 20,000 \\\text { Direct labor } & 200,000 & \text { Ending work in process } & 10,000\\\text { Manufacturing overhead } & 180,000 & \text { Beginning finished goods } & 25,000 \\\text { Operating expenses } & 175,000 & \text { Ending finished goods } & 15,000\\\end{array}$
a. $\$ 490,000$
b. $\$ 500,000$
c. $\$ 510,000$
d. $\$ 520,000$