Merrie CVBA has provided the following information from their accounting system: Cost of Goods Manufactured: $464,011 Work-in-Process inventory, Jan 1: $61,846 Work-in-Process inventory, Dec 31: $79,575 Finished Goods inventory, Jan 1: $201,042 Finished Goods inventory, Dec 31: $171,585 What is Cost of Goods Sold for the year