Direct materials purchased

$355,000$

Actual manufacturing overhead costs

$284,000$

Direct labor costs

$290,000$

Direct materials inventory, beginning balance

$85,000$

Work$-$in$-$process inventory, beginning balance

$150,000$

Applied manufacturing overhead costs

$320,000$

Finished goods inventory, ending balance

$140,000$

Direct materials inventory, ending balance

$120,000$

Work$-$in$-$process inventory, ending balance

$180,000$

Finished goods inventory, beginning balance

$200,000$

What is the adjusted cost of goods sold?