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The accounting records of Flores, Ltd. contain the following information: Raw Materials Used: $72,127 Direct Labor: $132,550 Manufacturing Overhead Incurred: $326,370 Work-in-Process inventory, Jan 1:

The accounting records of Flores, Ltd. contain the following information: 


Raw Materials Used: $72,127 


Direct Labor: $132,550 


Manufacturing Overhead Incurred: $326,370 


Work-in-Process inventory, Jan 1: $51,316 


Work-in-Process inventory, Dec 31: $58,076 


Finished Goods inventory, Jan 1: $165,214 


Finished Goods inventory, Dec 31: $175,855.


What is Cost of Goods Manufactured for the year?

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