The accounting records of Falcon Company revealed the following information: Raw materials used Direct labor Manufacturing overhead Work-in-process inventory, 1/1 Finished-goods inventory, 1/1 Work-in-process inventory, 12/31 Finished-goods inventory, 12/31 Falcon's cost of goods manufactured is: $ 61,000 126,000 361,000 51,000 190,000 77,000 141,000