The following inventory balances relate to Parlin Manufacturing Corporation at the beginning and end of the year: Beginning Ending Raw Materials $15,000$20,000 Work in Process $27,000$15,000 Finished Goods $45,000$37,000 Parlin's total cost of goods sold was $378,000. What was Parlin's manufacturing costs? $390.000 $358,000 $370,000 $398.000