Grass Reed Bayou is a bottling company in The Netherlands. The company uses a normal costing system in which factory overhead is applied on the

basis of direct labor costs. Budgeted factory overhead for the year was $$680,000,$ and management budgeted $$355,000$ of direct labor costs. During

the year, the company incurred the following actual costs.

The January $1$ balances of inventory accounts are shown below.

The December $31$ balances of these inventory accounts were ten percent lower than the balances at the beginning of the year.

The cost of goods manufactured during the year is:

Note: Round your "predetermined overhead rate" to $1$ decimal place.