Alcatraz Corp has the following information:

	Beginning Inventory (1/1)	Ending Inventory (12/31)
Raw Materials Inventory	$22,600	$36,500
Work in Process Inventory	$19,800	$22,800
Finished Goods Inventory	$39,400	$25,100

Additional information for the year is as follows:

Raw Materials purchases	$105,700
Direct labor	$76,400
Manufacturing overhead applied	$82,400
Indirect materials	$0

Compute the cost of goods manufactured.

	$236,300
	$247,600
	$275,700
	$253,600