Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for January follows: Work in process, January 1: Units (35% complete) 7,500

Direct materials $36,000

Direct labor $45,000

Overhead $15,000

During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January: Direct materials $133,050

Direct labor 180,000

Overhead (applied) 45,000

There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. The cost of goods transferred to the Molding Department during January using the FIFO method is