Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 125% of direct labor cost. Selected data concerning the past year's operation of the company are presented below.

                                        January 1          December 31

Direct materials             $ 91,000              $ 54,000

Work in process             80,000                   56,000

Finished goods              129,000                  114,000

Other information

Direct materials purchases $ 338,000

Cost of goods available for sale 978,000

Actual factory overhead costs 274,000

Calculate the cost of goods sold (before adjustment for under or overapplied overhead).