Cougar Company uses job costing. The following information has been collected from Cougar Company's accounting records for the month of April: Direct materials requisitions used in production $160,000 Indirect materials added to Manufacturing Overhead 40,000 Direct labor time tickets 140,000 Indirect labor added to Manufacturing Overhead 65,000 Manufacturing overhead applied to production 200,000 Depreciation Expense added to Manufacturing Overhead 50,000 Work in Process Inventory on April 1 34,000 Work in process inventory on April 30 38,000 What is the cost of goods manufactured?