Dorsett Technologies had finished goods inventory on January 1,20×8 of $31,100 and finished goods inventory on December 31,20×8 of $25,900. If the cost of goods sold for the year was $431,100, what was the cost of goods manufactured for the year? a. $403,900. b. $425,900. c. $420,700. d. $431,100. e. None of the answers is correct.