From the following data, determine the total Cost of Goods Manufactured (COGM): Costs of units in beginning Work-in-Progress (WIP) Inventory $78500.00 Costs added to units in beginning WIP Inventory this period 16000.00 Costs of units started and completed Cost of units started and incomplete Cost of units in ending WIP inventory $280000.00 $246500.00 $310500.00 $278500.00 152000.00 64000.00 64000.00