Viva,IncHas Provided the Following Information for the Year What Is the Cost of Goods Sold?
A)$184,000
B)$1,275,000
C)$1,261,000

Viva,Inc.has provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 1,261,000 \\\hline \text { Beginning Balance - Finished Goods Inventory } & 99,000 \\\hline \text { Ending Balance - Finished Goods Inventory } & 85,000 \\\hline\end{array}$$ What is the cost of goods sold?

A) $184,000
B) $1,275,000
C) $1,261,000
D) $1,247,000