McGown Corp. has the following information:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Raw Materials Inventory	$	27,000		$	36,600
Work in Process Inventory	$	23,800		$	20,000
Finished Goods Inventory	$	34,300		$	28,300

Additional information for the year is as follows:

Raw materials purchases	$	104,700
Direct labor	$	84,100
Manufacturing overhead applied	$	87,300
Indirect materials	$	0

Compute the cost of goods manufactured.