Information for the Deuce Manufacturing Company Follows

Information for the Deuce Manufacturing Company follows. Compute the cost of goods manufactured for this company.
$$\begin{array} { | l | r | } \hline \text { Beginning raw materials inventory } & \$ 53,200 \\\hline \text { Beginning work in process, inventory } & 78,400 \\\hline \text { Ending raw materials inventory } & 58,100 \\\hline \text { Ending work in process, inventory } & 98,000 \\\hline \text { Direct labor } & 149,800 \\\hline \text { Total factory overhead } & 105,000 \\\hline \text { Raw material purchases } & 210,000 \\\hline\end{array}$$