The details of Gary \& John Inc. for a particular process are shown below: The cost of units in beginning Work-in-Progress (WIP) Inventory is $85000, and in the ending WIP Inventory is $67000. During the current period, the incurred costs of Direct Materials (DM), Direct Labor (DL), and Manufacturing Overheads (MOH) were $207000,$87000, and $43500 respectively, Considering the given data, what will the Cost of Goods Manufactured (COGM) be? $355500$316630$368900$429200