Lakeside Machining, Inc., has the following inventory account balances and related manufacturing cost information for the month of August: Work in Process, August 1 Work in Process, August 31 Raw materials used Direct labor incurred Manufacturing overhead applied Manufacturing overhead incurred $ 156,000 $ 148,000 $315,000 $226,000 $184,000 $ 190,000 In Lakeside's Statement of Cost of Goods Manufactured for August, cost of goods manufactured will be reported as