Kelley Corporation has provided the following information from their accounting system: Cost of Goods Manufactured: $376,509 Work-in-Process inventory, Jan 1: $61,849 Work-in-Process inventory, Dec 31: $81,426 Finished Goods inventory, Jan 1: $156,254 Finished Goods inventory, Dec 31: $173,770 What is Cost of Goods Sold for the year