Use the following data to calculate the cost of goods sold for the period: Beginning Raw Materials Inventory Ending Raw Materials Inventory Beginning Work in Process Inventory Ending Work in Process Inventory Beginning Finished Goods Inventory Ending Finished Goods Inventory Cost of Goods Manufactured for the period $ 31,200 71,200 41,200 47,200 73,200 69,200 247,200 Craigmont Company's direct materials costs are $3,100,000, its direct labor costs total $7090,000, and its factory overhead costs total $5,090,000. Its conversion costs total