Riverdale manufactured ladies apparel. Charges to work in process account show: Direct materials used 341,000 Direct labor costs 324,500 Factory overhead 259,600 At the end of the period, two orders are still in process, upon which direct materials of 70,000 have been expended. Factory overhead is applied at a predetermined rate of direct labor costs. Goods manufactured for the period amounted to 825,400. The factory overhead component of the goods manufactured is: