The following information is available for the first month of operations for Crawford, Inc.:

Sales	$570,000
Gross profit	210,000
Indirect labor	20,000
Indirect materials	9,000
Other factory overhead	7,500
Materials purchased	250,000
Total manufacturing costs	420,000
Materials inventory, end of period	10,000

Refer to the information provided for Crawford Inc. What is the cost of goods sold?