The accounting records of Mega Pte Ltd. contain the following information: Raw Materials Used: $78,891 Direct Labor: $134,257 Manufacturing Overhead Incurred: $350,685 Work-in-Process inventory, Jan 1: $62,543 Work-in-Process inventory, Dec 31: $73,796 Finished Goods inventory, Jan 1: $157,840 Finished Goods inventory, Dec 31: $168,390 What is Cost of Goods Manufactured for the year