Malibu Corporation Provided the Following Information for the Year What Was the Amount of the Cost of Goods Manufactured

Malibu Corporation provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Beginning Balance - Work-in-Process Inventory } & \$ 24,000 \\\hline \text { Ending Balance-Work-in-Process Inventory } & 57,000 \\\hline \text { Beginning Balance - Raw Materials Inventory } & 86,000 \\\hline \text { Ending Balance-Raw Materials Inventory } & 59,000 \\\hline \text { Purchases - Raw Materials } & 362,000 \\\hline \text { Direct Labor } & 471,000 \\\hline \text { Indirect Labor } & 20,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 22,000 \\\hline \text { Plant Utilities and Insurance } & 271,000 \\\hline\end{array}$$
What was the amount of the cost of goods manufactured for the year?

A) $1,372,000
B) $1,173,000
C) $1,140,000
D) $1,206,000