The following data have been taken from the accounting records of Why Me! Corporation for the most recent year.

Finished goods inventory, beginning	$ 500
Finished goods inventory, ending	660
Raw materials inventory, beginning	180
Raw materials inventory, ending	300
Work in process inventory, beginning	300
Work in process inventory, ending	220
Administrative expenses	600
Direct labor	800
Manufacturing overhead	920
Purchases of raw materials	500
Sales	3,960
Selling expenses	560

The cost of goods manufactured for the year was: