The following information is for X Company, a manufacturer, for 2021: Revenue was $501,082. Total manufacturing costs were $357,916. On December 31, several jobs were still not finished; costs incurred on those jobs were $17,655. On January 1, several jobs were still not sold; costs incurred on those jobs were $8,272. All other inventory balances were zero. What was Cost of Goods Sold for the year