The following information pertains to the Hewett Corporation. Calculate the cost of goods sold for the period:

Beginning Direct Materials	$ 31,700
Ending Direct Materials	71,700
Beginning Goods in Process Inventory	41,700
Ending Goods in Process Inventory	47,700
Beginning Finished Goods Inventory	73,700
Ending Finished Goods Inventory	69,700
Cost of Goods Manufactured for the period	247,700

Anserws are: $247,700, $251,700, $259,700, $243,700, $291,700

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