Scott Products Manufactures High-Quality Running Shoes In Addition, 42 400 Pairs Were Produced in 2009 Out

Scott Products manufactures high-quality running shoes. The following information is available for 2009:
$\begin{array}{c}\begin{array}{l}\\ \text { Raw materials inventory}\\ \text { Work-in-process inventory}\\ \text { Finished goods inventory}\\\\ \text { Raw materials purchased}\\ \text { Direct labour costs}\\ \text { Factory rent}\\ \text { Factory supplies}\\ \text { Factory utilities}\\ \text { Factory depreciation}\\ \text { Marketing costs}\\ \text { Administrative costs}\\\end{array}\begin{array}{rr}\underline{\text { Beginning} } &\underline{ \text { Ending }}\\\$ 25000 & \$ 82000 \\280000 & 130000 \\90000 & 120000 \\& \\& \$ 250000 \\& 340000 \\&60000 \\&20000 \\& 15000 \\&30000 \\& 25000 \\& 100000\end{array}\end{array}$


In addition, 42 400 pairs were produced in 2009 out of which 40 900 pairs were sold for $70 each.
-Cost of goods manufactured for 2009 is:

A) $990 000
B) $973 000
C) $848 000
D) $865 000