Ross Manufacturing Company reported the following information for 2013: beginning work in process inventory, $96,000; cost of goods manufactured, $1,176,000; beginning finished goods inventory, $60,000; ending work in process inventory, $84,000; and ending finished goods inventory, $48,000. How much is cost of goods sold for the year?
a. $1,176,000
b. $1,200,000
c. $1,188,000.
d. $1,164,000