1. Given the following data for Harder Company, compute cost of goods manufactured:

   Direct materials used $120,000 Beginning work in process $20,000

   Direct labor 200,000 Ending work in process 10,000

   Manufacturing overhead 180,000 Beginning finished goods 25,000

   Operating expenses 175,000 Ending finished goods 15,000

   		$490,000
   		$500,000
   		$510,000
   		$520,000