ABC Company had the following inventory balances for Year 2: Beginning Balance Ending Balance Raw Materials $210 $70 Work In Process $440 $350 Finished Goods $490 $1020 During Year 2, ABC Company had the following transactions related to inventory: Purchased $310 of raw materials Incurred direct labor costs of $180 Allocated manufacturing overhead costs of $80 Sold inventory to customers for $690 that cost $270 to make What is ABC Company's Cost of Goods Manufactured for Year 2? $1,150 $270 $710 $800