Average production

cycle.

Use the following account information for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$32,352	$39,151	$6,799
Inventory	$48,329	$51,702	$3,373
Accounts payable	$23,917	$22,402	$1,515

2014 Selected Income Statement Items for Rian Company
Cash sales	$360,000
Credit sales	$481,000
Total sales	$841,000
Cost of goods sold	$500,970

If the target ending inventory for 2015 is

$53,178,

what cost of goods sold will the company need to reach its goal? (Round to the nearest dollar.)