The Following Information Is Available for the First Month of Operations

The following information is available for the first month of operations for Crawford, Inc.: $\begin{array}{|l|l|}\hline \$ 570,000 & \text { Sales } \\\hline 210,000 & \text { Gross profit } \\\hline 20,000 & \text { Indirect labor } \\\hline 9,000 & \text { Indirect materials } \\\hline 7,500 & \text { Other factory overhead } \\\hline 250,000 & \text { Materials purchased } \\\hline 420,000 & \text { Total manufacturing costs } \\\hline 10,000 & \text { Materials irventory, end of period } \\\hline\end{array}$
Refer to the information provided for Crawford Inc. What is the cost of goods sold?

A) $420,000
B) $370,000
C) $360,000
D) $276,500