The details of Brian \& Kevin inc, for a particular process are shown below: The cost of units in beginning Work-in-Progress (WIP) Inventory is $82500, and in the ending WIP Inventory is $64500, During the current period, the incurred costs of Direct Materials (DM), Direct Labor (DL), and Manufacturing Overheads (MOH) were $204500,$84500, and $42250 respectively. Considering the given data, what will the Cost of Goods Manufactured (COGM) be? $420200$311405$349250$362150