You are given the following balances of Z Varga for the year ending 31 December 2020. Inventory at 1 Jan 2020 Raw materials 50,800 Work-in-progress 62,200 Finished goods 46,520 Purchases: raw materials 183,070 Carriage on raw materials 3,920 Direct labour 168,416 Office salaries 66,838 Rent 10,400 Office lighting and heating 8,840 Depreciation expense: Works machinery 20,400 Office equipment 4,600 Sales 637,244 Factory fuel and power 16,240 Rent is to be apportioned: Factory %; Office %. Inventory at 31 December 2020 was: Raw materials 57,800; Work-in-progress 49,200; Finished goods 57,692. What is the production cost of goods completed