Using the Information Below, Calculate Gross Profit for the Period

Using the information below, calculate gross profit for the period:

$\begin{array}{lr}\text {Beginning Raw Materials Inventory }&\$25,000\\\text { Ending Raw Materials Inventory }&30,000\\\text { Beginning Work in Process Inventory }&55,000\\\text { Ending Work in Process Inventory }&64,000\\\text { Beginning Finished Goods Inventory }&80,000\\\text { Ending Finished Goods Inventory }&67,000\\\text { Cost of Goods Sold for the period }&540,000\\\text { Sales Revenues for the period }&1,254,000\\\text { Operating Expenses for the period }&232,000\end{array}$

A) $714,000.
B) $482,000.
C) $1,022,000.
D) $187,000.
E) $727,000.