Twisted Pretzel, Inc. had beginning Work-in-Process Inventory (WIP) of $10,000 and makes only one product. It incurred the following costs during the year: Factory production worker wages Direct materials Allocated factory rent Allocated factory utilities Sales commissions $40,000 20,000 60,000 70,000 100,000 At the end of the year WIP totaled $4,000. Calculate the total costs of goods manufactured and transferred to Finished Goods Inventory