PHP uses job costing. Manufacturing overhead is applied to production at a predetermined overhead rate of 60% of direct labour cost. Other information relating to the company's inventories and production for the month of March is as follows:

	$
Actual overhead cost	372,595
Actual direct materials	175,047
Actual direct labour	314,000
WIP beginning balance	8,656
WIP - ending balance	6,627

Calculate the cost of goods manufactured for the month of March