McGown Corp has the following information: Beginning Inventory (1/1) $23,300 $19,000 $34,700 Ending Inventory (12/31) $37,500 $26,900 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory 21,400 Additional information for the year is as follows: Raw materials purchases 101,900 $77,700 87,900 Direct labor Manufacturing overhead applied Indirect materials Compute the cost of goods manufactured. $274,700 $245,400 $261,200 $240,000