Arturo Manufacturing, Inc. provided the following information for the year. How much is the cost of goods manufactured?

Beginning Balance Work inProcess Inventory	$151,000
Ending BalanceWorkinProcess Inventory	62,000
Beginning BalanceRaw Materials Inventory	269,000
Ending BalanceRaw Materials Inventory	53,800
PurchasesRaw Materials	132,500
Direct Labor	72,740
Indirect Materials	52,800
Indirect Labor	131,500
Depreciation on Factory Plant and Equipment	70,840
Plant Utilities and Insurance	74,640