Using the following information, compute the COST OF GOODS MANUFACTURED.

Work-in-process inventory, beginning balance	$71,850
Work-in-process inventory, ending balance	75,290
Direct materials costs	182,430
Direct labor costs	196,570
Actual manufacturing overhead costs	138,000
Applied manufacturing overhead costs	142,000
Finished goods inventory, beginning balance	60,000
Finished goods inventory, ending balance	72,000

• $520,440
• $524,440
• $528,440
• $517,560