Dorsett Technologies had finished goods inventory on January 1, 20X8 of $29,300 and finished goods inventory on December 31, 20X8 of $24,100. If the cost of goods manufactured for the year was $385,000, what was the cost of goods sold for the year?
A. $390,200.
B. $385,000.
C. $400,600.
D. $395,400.
E. None of the answers is correct.
Answer: A
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