11 Frying Dutchman, Inc. had beginning Work-in-Process Inventory (WIP) of $8,000. It incurred the following costs during the year: Factory production worker wages $30,000 Direct materials $30,000 Allocated factory rent $30,000 Allocated factory utilities $20,000 Sales commissions $200,000 At the end of the year WIP totaled $3,000. Calculate the total costs of goods manufactured and transferred to Finished Goods Inventory