Hb9-Jf Company applies overhead to products using a pre-determined overhead rate of 140% of direct labor cost. Hb9-Jf Company reported the following inventory balances for the month of July: Direct materials Work in process Finished goods July 1 $29,000 $67,000 $78,000 July 31 $65,000 $43,000 $19,000 During July, Hb9-Jf Company incurred the following costs: - - - - - --- Direct materials purchased Direct labor Indirect labor Production supervisor's salary ....... Depreciation, office equipment Property taxes, factory building Advertising Factory utilities ... $201,000 $145,000 $ 68,000 $ 26,000 $ 29,000 $ 32,000 $ 62,000 $ 54,000 Hb9-3f Company's cost of goods manufactured for July was equal to