Using the Information Below, Calculate Cost of Goods Sold for the Period

Using the information below, calculate cost of goods sold for the period:

$\begin{array}{lr}\text { Sales revenues for the period }&\$1,304,000\\\text {Operating expenses for the period }&239,000\\\text {Finished Goods Inventory, January 1 }&36,000\\\text {Finished Goods Inventory, December 31 }&41,000\\\text {Cost of goods manufactured for the period }&540,000\\\end{array}$

A) $774,000.
B) $769,000.
C) $530,000.
D) $535,000.
E) $448,000.