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Cost of Good Manufactured

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At the beginning of January, Fashions' Manufactured Company had a $320 balance in its Work in Process inventory Account. At the end of January, Fashions' Work in Process Inventory account had a balance of $970. During January, Fashions' made the following journal entries.

Finished Goods......... $6,160
Work in Process.........$6,160

Cost of Goods Sold......$5,830
Finished Goods..........$5,830

What is Fashions' cost of goods manufactured for January?

a) $6,160
b) $5,510
c) $5,180
d) $6,480

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