*Please provide with Calculation*

Beckett Industries has the following beginning and ending inventories for the month of April. Direct materials Work-in-process Finished goods April 1 $ 67,000 145,000 85,000 April 30 $ 62,000 171,000 78,000 Production data for the month of April is: Direct labor Actual overhead Direct materials purchased Transportation in Purchase Returns and allowances $200,000 132,000 163,000 4,000 2,000 Beckett uses one overhead control account and charges overhead to production at 70% of direct labor cost. The company does not formally recognize over- or underapplied overhead until year-end. What is Beckett's cost of goods sold for April