Jess Pte Ltd. has provided the following information regarding their inventories: Total Manufacturing Costs: $793,770 Work-in-Process inventory, Jan 1: $52,735 Work-in-Process inventory, Dec 31: $58,120 Finished Goods inventory, Jan 1: $186,532 Finished Goods inventory, Dec 31: $186,200 What is Cost of Goods Sold for the year