Information for the Ace Manufacturing Company follows:

Beginning raw material inventory.................................... $ 53,200

Beginning goods in process, inventory........................... 78,400

Ending raw material inventory ....................................... 58,100

Ending goods in process, inventory................................ 98,000

Direct labor...................................................................... 149,800

Total factory overhead.................................................... 105,000

Raw materials purchases............................................... 210,000

Calculate the cost of goods manufactured for this company. Please show calculations.