Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 133% of direct labor cost. Selected data concerning the past year's operation of the company are presented below.
				January 1		December 31
	Direct materials			$81,000		$42,300
	Work in process			$70,000		$43,900
	Finished goods			$120,700		$104,500
	Other information
	Direct materials purchases					$342,300
	Cost of goods available for sale					$988,100
	Actual factory overhead					$273,800
The cost of goods manufactured during the year is:
$ 911,300
$ 831,300
$ 857,400
$ 867,400
$ 841,300