The following data from the just completed year are taken from the accounting records of Ball Company:

Sales	$600,000
Direct labor cost	$70,000
Raw material purchases	$120,000
Selling expenses	$140,000
Administrative expenses	$60,000
Manufacturing overhead applied to work in progress	$90,000
Actual manufacturing overhead	$100,000

Inventory balances at the beginning and end of the period were as follows:

	Beginning Inventory	Ending Inventory
Raw Materials	$10,000	$15,000
Work in Process	$70,000	$80,000
Finished Goods	$20,000	$60,000

Ball applies overhead to work in process and then adjusts the cost of goods sold to actual. What is Ball Company's Cost of Goods Manufactured? Format your answer with just numbers (no dollar sign).