The Duerr Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the Duerr Company follows:

Beginning raw materials inventory$20,000

Ending raw materials inventory23,000

Raw material purchases97,000

Beginning work in process inventory32,000

Ending work in process inventory42,000

Direct labor122,000

Total factory overhead97,000

Beginning finished goods inventory72,000

Ending finished goods inventory52,000

The company's cost of raw materials used, cost of goods manufactured and cost of goods sold is ?