Malibu Corporation Provided the Following Information for the Year What Was the Amount of the Cost of Goods Manufactured

Malibu Corporation provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Beginning Balance - Work-in-Process Inventory } & \$ 26,000 \\\hline \text { Ending Balance-Work-in-Process Inventory } & 55,000 \\\hline \text { Beginning Balance - Raw Materials Inventory } & 81,000 \\\hline \text { Ending Balance-Raw Materials Inventory } & 59,000 \\\hline \text { Purchases - Raw Materials } & 360,000 \\\hline \text { Direct Labor } & 471,000 \\\hline \text { Indirect Labor } & 19,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 24,000 \\\hline \text { Plant Utilities and Insurance } & 268,000 \\\hline\end{array}$$ What was the amount of the cost of goods manufactured for the year?

A) $1,363,000
B) $1,164,000
C) $1,135,000
D) $1,193,000