Beasannes's Die Cuts is preparing it's cost of goods manufactured schedule at year. End. Beasan+C9:AA11nes's record show the following. The raw materials inventory account has a beginning balance of 22,000 and an ending balance of 23,000. During the year, Beasannes

purchased 67,000 of direct materials.Direct labourer for the year totalled 115,000 while manufacturing overhead amounted to 165,000. The work in process inventory account had a beginning balance of 25,000 and an ending balance of 19,000. Compute the cost of goods manufactured

for the year. (Hint. The frist step is to calculate the direct materials used during the year.)