The Cost of Goods Sold for Frye Manufacturing in 2012

The cost of goods sold for Frye Manufacturing in 2012 was $233,000. The January 1, 2012 finished goods inventory balance was $31,600, and the December 31, 2012 finished goods inventory balance was $24,200. What was cost of goods manufactured during 2012?

A) $288,800
B) $233,000
C) $225,600
D) $240,400