Assume Maria Company's accounting records reflect the following inventories:

12/31/2022 12/31/2021

Raw materials inventory $440,000 $300,000

Work in process inventory $6,000 $8,000

Finished goods inventory $30,000 $50,000

During 2022, $350,000 of raw materials were purchased, direct labor incurred was $200,000, and overhead applied was $105,000. Assume all raw materials used were direct materials. How much was moved out of work in process to finished goods during 2022?