I need each step explained with solution not just answer :

Kenton Manufacturing Inc. incurred the following costs in 2010 :

Factory Rent : $100,000

Direct Labor : $250,000

Utilities, Factory : $30,000

Utilities, Sales Office : $5,000

Advertising : $80,000

Sales Salaries : $250,000

Purchase of Raw Materials : $400,000

Indirect Labor : $80,000

Maintenance of Factory Equipment : $50,000

Production Supervisor Salaries : $150,000

Under or Overapplied Overhead Costs : $0

Inventories During the Year Were :

Raw Materials : 1/1/2010 : $80,000 12/31/2010 : $120,000

Work In Process : 1/1/2010 : $100,000 12/31/2010 : $100,000

Finished Goods : 1/1/2010 : $130,000 12/31/2010 : $100,000

Question : Calculate Kent's cost of goods sold for 2010:

A) 1,020,000 B) 1,050,000 C) 1,035,000 D) 1,100,000

Thanks :)