Given the following data for Harder Company, compute cost of goods manufactured: Direct materials used $120,000 Beginning work in process $20,000 Direct labor 200,000 Ending work in process 10,000 Manufacturing overhead 150,000 Beginning finished goods 25,000 Operating expenses 175,000 Ending finished goods 15,000 a. $460,000 b. $470,000 c. $480,000 d. $490,000