ABC's financial records for 2023 show the following: Work-in-process inventory (January 1) $ 140,400 Work-in-process inventory (Dec 31) 171,000 Finished goods inventory (January 1) 540,000 Finished goods inventory (Dec 31) 510,000 Direct materials used 420,000 Indirect materials used 84,000 Direct manufacturing labor 480,000 Indirect manufacturing labor 186,000 Property taxes on manufacturing plant buildings 28,800 Salespersons' company vehicle costs 12,000 Depreciation of manufacturing equipment 264,000 Depreciation of office equipment 123,600 Miscellaneous plant overhead 135,000 Plant utilities 92,400 General office expenses 305,400 Marketing distribution costs 30,000 Based on the above data, what is ABC's Cost of Goods Sold for 2023? (show supporting calculation)