Knot Co. has the following activity for their most recent year when 7.000 units were made: Raw Materials: Beginning 40,000.00 Ending 19,000.00 Work in Process: Beginning 90,000.00 Ending 70,000.00 Finished Goods Inventory: Beginning 26,100.00 Ending 52,200.00 Depreciation, building & equipment Raw material purchases 20,000.00 210,000.00 15,000.00 Insurance on plant Sales salaries Repairs & Maintenance, plant Indirect 40,000.00 10,000.00 66,000.00 200,000.00 Administrative expenses 100,000.00 What is the cost of Goods Sold? Respond without commas or dollar signs, rounded to whole numbers