The following data relates to the Biofuel Products Company for the fiscal year ended December 31:

Direct Materials Inventory, Beginning $40

Direct Materials Inventory, Ending 50

Work-in-Process Inventory, Beginning 55

Work-in-Process Inventory, Ending 45

Finished Goods Inventory, Beginning 70

Finished Goods Inventory, Ending 60

Direct Materials Purchases 310

Direct Labor 60

Factory Overhead 160

Required: Prepare a statement of cost of goods manufactured.