Simon & Garfunkel Publishing Co. printed 15,000 textbooks during the year. By the end of the year, sales totaled 12,000 books. Costs consisted of the following items:

Direct Materials Uses = $85,000

Direct Labor=255,000

Production Overhead=170,000

Selling Expenses=188,000

Administrative Expenses=203,000

What is the Cost of Goods Sold? (show work)