Current information for the Austin Company follows:

Beginning raw materials inventory	$ 39,200
Beginning goods in process inventory	25,600
Ending raw materials inventory	42,200
Ending goods in process inventory	72,800
Direct Labor	110,000
Total factory overhead	78,000
Raw material purchases	124,000

All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is:

$269,600

$261,800

$342,600

$359,200

$248,200