Cost data for D6-2b Company for the most recent year appears below: Direct labor ....................................... $137,000 Insurance on the factory building .................. $ 22,000 Indirect materials ................................. $ 37,000 Sales commissions .................................. $ 80,000 Factory supervisor's salary ........................ $ 61,000 Depreciation on copier in the sales office ......... $ 18,000 Property tax on the factory building ............... $ 13,000 Wages paid to factory janitors ..................... $ 40,000 Advertising ........................................ $ 40,000 CEO's Salary ....................................... $155,000 Utilities on the factory ........................... $ 30,000 D6-2b Company reported the following inventory balances during the most recent year:  January 1 December 31 Direct materials $82,000 $53,000 Work in process $31,000 $47,000 Finished goods $56,000 $51,000 During the most recent year, D6-2b Company purchased direct materials totaling $143,000 and reported sales revenue of $500,000. Calculate D6-2b Company's cost of goods manufactured for the most recent year.