The following table summarizes the beginning and ending inventories of Springfield Manufacturing Incorporated for the month of September:

	August 31	September 30
Raw materials	$ 35,200	$ 28,100
Work in process	72,800	65,600
Finished goods	49,200	44,500

Raw materials purchased during the month of September totaled $126,600. Direct labor costs incurred totaled $314,000 for the month. Actual and applied manufacturing overhead costs for September totaled $188,500 and $193,800, respectively. Over/Underapplied overhead is written off to cost of goods sold at the end of the year in December.

Required:

Calculate the cost of goods sold for September.