Air Comfort, Inc. had beginning Work In Process Inventory of $3,000. It incurred the following costs during the year:

Factory production worker wages	$ 70,000
Direct materials	$20,000
Factory rent	$30,000
Factory utilities	$20,000
Delivery costs	$20,000
CEO's salary	$100,000

At the end of the year Work in Process Inventory totaled $ 8,000. Calculate the total costs of goods manufactured and transferred to Finished Goods Inventory.