Fred Co. incurred costs of $800,000 for direct materials (raw) purchased. Direct labor was $5,000 and factory overhead was $15,000 for March. Inventories were as follows: Raw materials beginning $2,000; raw materials ending $4,000; Work-in-process beginning $210,000; work-in-process ending $190,000; Finished goods beginning $13,000; finished goods ending $12,500; What is the cost of goods manufactured? Please show your work