Dwyer Construction Equipment and Tools manufacturers various pieces of equipment that are used in the pit$-$digging process. The following information was pulled from their accounting information system for the previous year:

Direct labor costs

$$299,000$

Purchases of raw materials

$$370,000$

Misc. administrative expenses

$$7,500$

Factory supplies used

$$18,500$

Factory utilities

$$54,000$

Indirect materials

$$96,000$

Commissions paid

$$73,000$

Factory supervision and indirect labor

$$165,000$

Advertising

$$19,600$

Work$-$in$-$process inventory, January $1$

$$201,000$

Work$-$in$-$process inventory, December $31$

$$117,400$

Direct materials inventory, January $1$

$$37,200$

Direct materials inventory, December $31$

$$34,600$

Finished goods inventory, January $1$

$$59,200$

Finished goods inventory, December $31$

$$62,700$

What is the cost of goods sold for the period?