Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost w year's operation of the company are presented below. as applied at 125% of direct labor cost. Selected data concerning the past January 1 December 31 80,000 $ 43,000 45,000 103,000 Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs 69,000 118,000 327, 000 956, 000 263,000 The cost of goods manufactured during the year is: $351,000 $838,000 $678,000. $853,000 $814,000