South State,Inc

South State,Inc.used $150,000 of direct materials and incurred $63,000 of direct labor costs during the year.Indirect labor amounted to $270,000,while indirect materials used totaled $52,500.Other operating costs pertaining to the factory included utilities of $133,500; maintenance of $74,880; repairs of $53,100; depreciation of $131,000; and property taxes of $74,120.There was no beginning or ending finished goods inventory,but Work-in-Process inventory began the year with a $5,600 balance and ended the year with a $7,500 balance. How much is the cost of goods manufactured?

A) $13,100
B) $1,000,200
C) $1,007,700
D) $1,002,100