I seem to be missing something, I am getting a total of $345400 when I calculate the cost of good manufactured [ (BEG WIP +Current Manufactured Cost ) - End bal ance in WIP] which does not seem correct. What Am I missing?

Beginning balance in Raw Materials Inventory12,500

Purchases of raw material 189,000

Ending balance inRaw Materials 14,300

Beginning balance in WIP 24,500

Ending balance inWIP 23,100

Direct labor cost 89,700

Manufacturing overhead applied 65,300

Actual manufacturing overhead 64,100

Beginning balance in Finished Goods 28,900

Ending balance in Finished Goods 24,300

Sales 43,200

Selling expenses 120,000

General and Admin expenses 86,000