Miky Products PLC is a manufacturer of furniture. The company's accountant has presented you the following inventory balances for the month of March 2020. Total manufacturing costs for the month were $5,420. Your task is to calculate the cost of goods available for sale for the month of March.

Inventories

Opening bal.

Closing bal.

Materials

$80

$120

Work in process

$50

$40

Finished goods

$540

$630