Information for the Ace Manufacturing Company follows. Compute the cost of goods manufactured for this company.

Beginning raw materials inventory....................	$ 53,200
Beginning goods in process, inventory..............	78,400
Ending raw materials inventory........................	58,100
Ending goods in process, inventory..................	98,000
Direct labor........................................................	149,800
Total factory overhead......................................	105,000
Raw material purchases ....................................	210,000