Amanufacturing firm's costs were as follows: Wages (15% overheads, 50% direct) Raw materials Factory overhead Depreciation of factory assets Direct expenses Administrative expenses Selling and distribution Work in progress (net) $ 250,000 172,000 179,000 17,200 139,750 25,000 21,250 12,500 If good are transferred at cost plus a 20% mark up, what is the transfer value of goods produced