Rudman, LLC has provided the following information from their accounting system: 

Cost of Goods Manufactured: $369,367 

Work-in-Process inventory, Jan 1: $40,418 

Work-in-Process inventory, Dec 31: $80,369 

Finished Goods inventory, Jan 1: $181,847 

Finished Goods inventory, Dec 31: $185,379.

What is Cost of Goods Sold for the year?