Crunchem Cereal Company incurred the following actual costs during $20$x$1.$

Direct material used $ $280,000$

Direct labor $140,000$

Manufacturing overhead $294,000$

The firm$$s predetermined overhead rate is $210$ percent of direct$-$labor cost. The January $1$ inventory balances were as follows:

Raw material $ $31,000$

Work in process $39,000$

Finished goods $41,000$

Each of these inventory balances was $10$ percent higher at the end of the year.Prepare a schedule of cost of goods manufactured for $20$x$1.$