The following costs are attributed to the Quilt Company: Purchase of raw materials (all direct) $297,100 Direct labour cost $121,800 Manufacturing overhead costs $178,260 Inventories: Beginning raw materials $10,000 Ending raw materials $7,000 Beginning work in process $20,000 Ending work in process $11,100 Beginning finished goods $20,000 Ending finished goods $5,100 Quilt Company used a 120% predetermined overhead rate based on direct labour cost. Required: 7. Calculate the cost of goods manufactured