Carly Manufacturing Company's accounting records reflect the following inventories:

Dec. 31, 2010 Dec. 31, 2009

Raw materials inventory $310,000 $260,000

Work in process inventory 300,000 160,000

Finished goods inventory 190,000 150,000

During 2010, $500,000 of raw materials were purchased, direct labor costs amounted to $600,000, and manufacturing overhead incurred was $480,000. If Carly Manufacturing Company's cost of goods manufactured for 2010 amounted to $1,390,000, its cost of goods sold for the year is:

A) $1,500,000.

B) $1,250,000.

C) $1,350,000.

D) $1,430,000.