From the following data, determine the total Cost of Goods Manufactured (COGM): Costs of units in beginning Work-in-Progress (WIP) Inventory $81000.00 Costs added to units in beginning WIP Inventory this period 20000.00 Costs of units started and completed 162500.00 Cost of units started and incomplete 63000.00 Cost of units in ending WIP inventory 63000.00 $286500.00 $288500.00 $263500.00 $326500.00