Hooter Manufacturing Company Reported the Following Year-End Information $$\text { How much is Hoater Manufacturing's cost of goods manufactured for the year? }$$

Hooter Manufacturing Company reported the following year-end information: $\begin{array}{c}\begin{array}{l}\text {Beginning work in process inventory}\\\text {Beginning raw materials inventory}\\\text {Ending work in process inventory}\\\text {Ending raw materials inventory}\\\text {Raw materials purchased}\\\text {Direct labour}\\\text {Manufacturing overhead}\end{array}\begin{array}{lll}\$75,000\\20,000\\73,000\\23,000\\220,000\\170,000\\80,000\end{array}\end{array}$

$$\text { How much is Hoater Manufacturing's cost of goods manufactured for the year? }$$

A) $470,000
B) $465,000
C) $469,000
D) $472,000