Concord Manufacturing Company reported the following year-end information:

Beginning work in process inventory	$75500
Beginning raw materials inventory	20200
Ending work in process inventory	72900
Ending raw materials inventory	22500
Raw materials purchased	223000
Direct labour	174000
Manufacturing overhead	80100

How much is Concord Manufacturings cost of goods manufactured for the year?

$477100

$472200

$477400

$479700