The Gross Profit of Fordyce Company for 2008 Is $75,000

The gross profit of Fordyce Company for 2008 is $75,000, cost of goods manufactured is $320,000, the beginning inventories of goods in process and finished goods are $22,000 and $25,000, respectively, and the ending inventories of goods in process and finished goods are $30,000 and $32,000, respectively. The sales of Fordyce Company for 2008 must have been

A) $378,000.
B) $385,000.
C) $388,000.
D) $398,000.