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The accounting records of Upton Company revealed the following information: Cost of goods manufactured $ 764,000 Work-in-process inventory, 1/1 68,000 Finished-goods inventory, 1/1 135,000 Work-in-process

The accounting records of Upton Company revealed the following information:

Cost of goods manufactured $ 764,000

Work-in-process inventory, 1/1 68,000

Finished-goods inventory, 1/1 135,000

Work-in-process inventory, 12/31 59,000

Finished-goods inventory, 12/31 168,000

Upton's cost of goods sold is?

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