The balance in Amber Companys work-in-process inventory account was $400,000 at the beginning of September and $320,000 at the end of September. Manufacturing costs for the month follow. Direct materials (from the schedule of raw materials placed in production) $ 40,000 Direct labor $ 70,000 Manufacturing overhead $200,000 Prepare a schedule of cost of goods manufactured for the month of September and determine the cost of goods manufactured.