For Calendar 2014, the Gross Profit of Allan Corp

For calendar 2014, the gross profit of Allan Corp.was $350,000; the cost of goods manufactured was $890,000; the beginning inventories of goods in process and finished goods were $76,000 and $112,000, respectively; and the ending inventories of goods in process and finished goods were $92,000 and $143,000, respectively.Allan Corp.'s sales for 2014 must have been

A) $730,000.
B) $894,000.
C) $1,101,000.
D) $1,209,000.