Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 120% of direct labor cost. Selected data concerning the past year's operation of the company are presented below. January 1 December 31 $ 94,000 $ 57,000 83,000 59,000 132,000 117,000 Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs $ 341,000 984,000 277,000 The cost of goods manufactured during the year is