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