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Selected data concerning the past years operations of the Del Valle Manufacturing Company are as follows:

Type	Beginning Inventories	Ending Inventories
Raw material	$ 71,000	$ 81,000
Work in process	80,000	30,000
Finished goods	90,000	110,000

Other data:

Direct material used	$ 326,000
Total manufacturing costs charged to production during the year (includes direct material, direct labor, and manufacturing overhead applied at a rate of 60% of direct-labor cost)	686,000
Cost of goods available for sale	826,000
Selling and administrative expenses	31,500

3. What was the cost of goods manufactured during the year?