Use the following data to determine the cost of manufactured goods:

Beginning inventory of finished goods	$ 42,300
Direct labour	122,100
Beginning inventory of goods in process	28,200
General and adminsitrative expenses	54.000
direct materials used	162,000
Final goods in inventory process	36,000
indirect work	24,300
Ending inventory of finished goods	38,000
indirect materials	54.000
Depreciation - factory equipment	30,000