The following information is available for Many Faces, Inc. which produces special-order costume masks and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 150% of direct labor costs.

Inventories	Beginning of period	End of Period
Raw materials	$ ?????	$41,923
Work in process	$32,981	$30,114
Finished goods	$27,008	$31,452

Cost incurred during the period
Raw materials purchases	$421,825
Direct materials used	$393,190
Direct labor used	$401,420
Factory overhead (actual):
Indirect materials used	$14,774
Indirect labor used	$29,055
Other actual overhead costs	$548,902

The Cost of Goods Manufactured (COGM) during the period is:

Group of answer choices

$1,392,296

$1,387,262

$1,399,607

$1,393,873

$1,396,740