Compute the cost of goods manufactured for the year.

Lucy Corporation had the following information available for 2018: Beginning Ending Balance Balance Raw Materials $48,500 $47,200 Work in Process 9,5 00 8,000 Finished Goods 86,000 77,800 Additional information for 2018: Advertising Expenses $14,200 Direct Labor Costs 125,000 Factory Depreciation 7,700 Factory Insurance 8,400 Factory Property Taxes 6,100 Factory Repairs 800 Factory Utilities 12,900 Indirect Materials Used 11,5 00 Marketing Manager's Salary 30,000 Ofce Utilities prense 8,600 Raw Materials Purchases 82,500 Sales Revenue 485,000 TOTAL Factory Labor Costs 143,100