Frying Dutchman, Inc. had beginning Work-in-Process Inventory (WIP) of $8,000. It incurred the following costs during the year Factory production worker wages $ 30,000 Direct materials Allocated factory rent Allocated factory utilities 30,000 30,000 20,000 Sales commissions 200,000 At the end of the year WIP totaled $3,000. Calculate the total costs of goods manufactured and transferred to Finished Goods Inventory