The manufacturing operations of Carla Vista, Inc had the following inventory balances for the month of January: January 1 January 31 Raw Materials $ 14,160 $ 15,340 Work in Process 24,780 27.140 Finished Goods 16,520 14,160 Carla Vista transferred $ 318,600 of completed goods out of Work in Process Inventory during January Compute the cost of goods sold for January Cost of goods sold $