Walker Company reported the following year$-$end information:

Beginning work in process inventory $$46,000$

Beginning direct materials inventory $24,000$

Ending work in process inventory $50,000$

Ending direct materials inventory $,20,000$

$\backslash$table$[[$ect materials purchased,$830,000],[$Direct labor,$440,000],[$Cost of goods manufactured,$$1,370,000$