The Cost of Goods Manufactured during the year was:

A) $716,000.
B) $766,000.
C) $636,000.
D) $736,000.

The Cost of Goods Manufactured (COGM) can be calculated by adding the total manufacturing costs to the beginning work in process inventory and then subtracting the ending work in process inventory. The total manufacturing costs include direct materials used, direct labor, and applied manufacturing overhead. Here, direct materials used is $14,000, direct labor is $47,000, and applied manufacturing overhead can be calculated as 9,000 hours * $5.00/hour = $45,000. Therefore, COGM = $14,000 (Direct Materials) + $47,000 (Direct Labor) + $45,000 (Overhead) - $0 (Beginning WIP, as it's not provided) + $0 (Beginning WIP) - $50,000 (Ending WIP) = $56,000. However, to find the correct COGM that aligns with the options provided, we must consider the cost of goods sold and the overapplied overhead. The correct calculation involves adjusting for overapplied overhead and considering other given financials, leading to the realization that the provided calculation does not directly lead to the correct answer as per the options given, indicating a need for a different approach to match the options provided.