The following beginning and ending inventory balances apply to XYZ's 2008 accounting period:

Raw Materials Inventory: Beginning- $24,000; Ending- $22,000; Work in Process Inventory: Beginning- $32,000; Ending- $33,000; Finished Goods Inventory: Beginning- $20,000; Ending- $17,000

During 2008, the company purchased $234,000 of direct raw materials.It incurred $180,000 of direct labor costs for the year and allocated $260,000 of manufacturing overhead costs to work in process.There was no overapplied or underapplied overhead.Revenue from goods sold during the year was $800,000.

The amount of cost of goods manufactured (amount transferred from WIP to finished goods) was $675,000. How do you find this answer ($675,000)?