Assume the following information pertaining to star company:

Prime Costs $$195000$

Conversion Costs $$221000$

Direct Materials used $$85000$

Beginning work in process $$98000$

Ending work in process $$81000$

Cost of goods manufactures is calculated to be:

Choices are:

$$289000$

$$314000$

$$348000$

$$323000$

$$297000$