Deja Brew Company reported the following for the most recently completed fiscal year:

Work-in-Process Inventory, Beginning	$63,500		Direct Material Purchased	$109,600
Work-in-Process Inventory, Ending	58,200		Direct Labor	180,800
Finished Goods Inventory, Beginning	32,600		Manufacturing Overhead	95,900
Finished Goods Inventory, Ending	30,500		Cost of Goods Manufactured	391,200

Calculate cost of goods sold for the year.