4. A company provided the following data for the year ending September 30. The figures are all in $1,000. The company closes any under-or over-applied overhead costs to cost of goods sold at the end of the year.

SG&A expense $280

Manufacturing overhead applied to WIP $602

Actual manufacturing overhead cost $560

Total manufacturing cost for the year $440

Cost of goods avallable for sale during the year $730

Cost of goods sold (unadjusted) $586

Net operating income (after adjustment) $45

What is the amount of sales for the year?