Forte Company applies overhead costs to products using a pre-determined overhead rate of 140% of direct labor cost. During 2025, Forte Company had the following inventory balances: January 1 December 31 Direct materials $46,000 $82,000 Work in process $51,000 $37,000 Finished goods $29,000 $66,000 During 2025, Forte Company had the following costs: Prime costs ........................ $162,000 Conversion costs ................... $228,000 Production supervisor's salary ..... $ 72,000 Depreciation, factory equipment .... $ 14,000 Insurance, factory building......... $ 16,000 Advertising ........................ $ 32,000 Indirect materials ................. $ 49,000 Rent, sales equipment .............. $ 27,000 Sales commissions .................. $ 85,000 Calculate Forte Company's cost of goods sold for 2025 after the overhead variance has been closed.