The following information is for X Company, a manufacturer, for 2021:

• Revenue was $582,218.

• Total manufacturing costs were $415,870.

• On January 1, several jobs were still not finished; costs incurred on those jobs were $18,930.

• On January 1, several jobs were still not sold; costs incurred on those jobs were $7,270.

• All other inventory balances were zero.

What was Cost of Goods Sold for the year?