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:  July 1 July 31 Direct materials $29,000 $65,000 Work in process $67,000 $43,000 Finished goods $78,000 $19,000 During July, Hb9-Jf Company incurred the following costs: Direct materials purchased ........... $201,000 Direct labor ......................... $145,000 Indirect labor ....................... $ 68,000 Production supervisor's salary ....... $ 26,000 Depreciation, office equipment ....... $ 29,000 Property taxes, factory building ..... $ 32,000 Advertising .......................... $ 62,000 Factory utilities .................... $ 54,000 Hb9-Jf Company's cost of goods manufactured for July was equal to: