At the beginning of October 2021, Lola Corporation had the following account

balances:

Raw Materials Inventory $30,000

Work in Process Inventory 45,000

Finished Goods Inventory 20,000

During October, the following transactions took place.

• Raw materials were purchased on account, $150,000.
• Factory payroll consisted of $100,000 for direct labor employees and $20,000 for indirect labor employees.
• Office salaries totaled $50,000 for the month.
• Utilities of $40,000 were accrued; 70 percent of the utilities cost is for the factory area.
• Depreciation of $30,000 was recorded on plant assets; 70 percent of the depreciation is related to factory machinery and equipment.
• Rent of $30,000 was paid on the building. The factory occupies 50 percent of the building.
• Selling expenses in October were $30,000.
• At the end of October, the Work in Process Inventory balance was $20,000.
• At the end of October, the balance in Finished Goods Inventory was $30,000.
• At the end of October, the balance in Raw Materials Inventory was $50,000.
• At the end of October, the balance in Accounts Receivables was $300,000.
• At the end of October, the balance of Cash was $400,000.
• At the end of October, the balance in Retained Earnings was $900,000.

1. Determine the total amount of cost of goods manufactured for October 2021.