Dolan Company's accounting records reflect the following nventories: Dec. 31, 2020 Jan. 1, 2020 Raw materials inventory 328,000 254,200 292,600 171,000 Work in process inventory Finished goods inventory 181,000 165,300 During 2020, $785,000 of raw materials were purchased, direct abor costs amounted to $553,000, and manufacturing overhead ncurred was $666,000. Cost of goods manufactured during 2020 for Dolan Company is