Beginning WIP is 150,000 (includes Job 1 and Job 2). Job 1 has beginning balance of 80,000. During the year, Job 3 and 4 were started. During the period, DM and DL debited to WIP are 300,000 and 240,000, respectively. OH is applied based on DL cost. Job 3 is composed of DM of 120,000 and OH of 120,000. At the end, WIP has balance of 410,000 (Job 3 and 2). Both Job 2 and Job 3 were not completed at the end of the period. What is the COGM