Laflin company reported the following year-end information:

beginning work in process inventory $1.080,000

beginning raw materials inventory 300,000

ending work in process inventory 900,000

ending raw materials inventory 480,000

raw materials purchased 960,000

direct labor 800,000

manufacturing overhead 720,000

laflin's co. cost of goods manufactured for the year is?

a. $23

b. 248

c. 212

d. 266