The following data were taken from the cost records of Morrey Company for last year: Depreciation, factory...... $60,000 Indirect labor...... $100,000 $40,000 Utilities, factory..... Insurance, factory.... $10,000 Lubricants for machines... $15,000 $200,000 Direct labor......... Purchases of raw materials.......... $150,000 Inventories at the beginning and at the end of the year were as follows: Beginning Ending Raw materials...... $10,000 $20,000 Work in process... $25,000 $5,000 Finished goods............. $30,000 $50,000 Required: Find is the cost of goods manufactured