Muskegon Corporation had the following transactions last year: -Raw materials issued from storeroom, $120,000 (80% direct materials, 20% indirect materials). -Factory utility costs incurred, $25,000. -Employee salaries and wages incurred, $180,000 (80% direct labor, 10% indirect labor and 10% selling and administrative). -Depreciation on factory equipment, $25,000. -Depreciation on autos used by the sales staff, $10,000. -Overhead was applied using a predetermined overhead rate of 30% of direct labor cost. -Goods costing $250,000 were transferred from Work in Process to Finished Goods.

The cost of goods manufactured was:

$289,000

$283,200

$250,000

Can not be determined.