$20$x$1$ accounting records of Lone Oak Products:

 Raw material purchases $ $175,000$

Direct labor $254,000$

Indirect labor $109,000$

Selling and administrative salaries $133,000$

Building depreciation$*$Footnote asterisk $80,000$

Other selling and administrative expenses $195,000$

Other factory costs $344,000$

Sales revenue $($$$130$ per unit$)1,495,000$

$*$Footnote asteriskSeventy$-$five percent of the company's building was devoted to production activities; the remaining $25$ percent was used for selling and administrative functions.

Inventory data:

Items January $1$ December $31$

Raw material $ $15,800$ $ $18,200$

Work in process $35,70062,100$

Finished goods$*$Footnote asterisk $111,10097,900$

$*$Footnote asteriskThe January $1$ and December $31$ finished$-$goods inventory consisted of $1,350$ units and $1,190$ units, respectively.

$2.$ Calculate Lone Oaks cost of goods manufactured.