Ting Company started the accounting period with the following beginning balances Raw Materials Inventory, \$34,000; Work in Process inventory, \$82,000; and Finished Goods Inventory, $12,000 During the accounting period, the company purchased $52,000 of raw materials and ended the period with $8,000 in raw material Inventory. Direct labor costs for the period were $112,000 and $28,000 of manufacturing overhead costs were allocated to work in process. There was no over-or underapplied overhead. Ending work in process was 574,000 and ending finished goods was $27,000. Goods were sold during the period for $342,000. The amount of cost of goods manufactured (l.e, amount transferred from work in process to finished goods) would be