a ball of radius r completes rotation . show that the distance covered by a point on its circumference is 8r

Sales are 450,000. Beginning finished goods were 23,000. Ending finished goods are 30,000. The cost of goods sold is 300,000. What is the cost of goods manufactured?

a) 323,000

b) 307,000

c) 330,000

d) 293,000

anyone please help me to choose the correct option it's an accounting mcq