A manufacturing business worked out the following figures for the year ending 30 April 2025. Items and amounts: - prime cost: $\$360\,000$ - factory overheads: $\$114\,850$ - work in progress at 30 April 2025: $\$7\,940$ - purchase of finished products: $\$1\,100$ Work in progress on 30 April 2024 was $\$8\,990$. Calculate the production cost of goods completed for the year ending 30 April 2025.
- A$\$361\,050$
- B$\$474\,800$
- C$\$475\,900$
- D$\$477\,000$