P5d Company's accounting records indicated the following costs had been incurred during 2029: Direct materials purchased Direct labor Period costs Applied overhead $145,000 $187,000 $112,000 $139,000 P5d Company's inventory accounts for 2029 were: Direct materials Work in process Finished goods January 1 $40,000 $19,000 $22,000 December 31 $33,000 $41,000 $28,000 Calculate P5d Company's cost of goods manufactured for 2029