Information for the Ace Manufacturing Company follows: 

Beginning raw materials inventory……................……$ 53,200

Beginning goods in process, inventory………...............78,400

Ending raw materials inventory………………..................58,100

Ending goods in process, inventory…...............………..98,000

Direct labor……………………………............................…….149,800

Total factory overhead…………….....................…….……105,000

Raw material purchases……………………......................210,000

Calculate the cost of goods manufactured for this company.