Walker Company Reported the Following Year-End Information How Much Is Walker's Cost of Goods Manufactured for the work

Walker Company reported the following year-end information: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 46,000 \\\text { Beginning raw materials inventory } & 24,000 \\\text { Ending work in process inventory } & 50,000 \\\text { Ending raw materials inventory } & 20,000 \\\text { Raw materials purchased } & 830,000 \\\text { Direct labor } & 240,000 \\\text { Manufacturing overhead } & 100,000\end{array}$ How much is Walker's cost of goods manufactured for the year?

A) $834,000
B) $1,174,000
C) $1,170,000
D) $1,178,000