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Answer (B) is correct . Beginning finished goods inventory ($500,000) + cost of goods manufactured ($860,000) – ending finished goods inventory ($990,000) = cost of goods sold ($370,000). The work-in-process inventories are irrelevant.

Answer (A) is incorrect because Subtracting the difference between beginning and ending work-in-process inventories from the cost of goods sold results in $360,000.
Answer (C) is incorrect because The amount of $490,000 represents the difference between beginning and ending inventories.
Answer (D) is incorrect because Reversing the treatment of beginning and ending finished goods inventories results in $1,350,000.