The following data were taken from the general ledger and other data of Spargus Manufacturing on May 31; Work in process, may 1 $75000, Finished goods, may 1 $82000, materials purchased in may $122000, cost of goods manufactured in may 455000, marketing and administrative costs in may, 64000, finished goods, may 31 $78000 work in process may 31 94000. Compute the cost of goods sold for Spargus manufacturing, selecting the appropriate items from the list provided