Axteks Corporation has the following cost records for the year ended December 31, 2020:

Indirect factory labour		$ 5,180
Direct materials used		252,700
Work in process (1/1/2020)		31,900
Work in process (12/31/2020)		25,800
Finished goods (1/1/2020)		35,300
Finished goods (12/31/2020)		29,200
Factory utilities		41,600
Depreciation, factory equipment		34,800
Direct labour		301,400
Indirect materials		22,300
Factory managers salary		63,100
Selling and administrative expenses		348,000
Net sales		1,233,000
Factory machinery rent		42,800

Axteks Corporation Cost of Goods Manufactured Year Ended December 31, 2020 $ GA $ $