Information for the Ace Manufacturing Company Follows Calculate the Cost of Goods Manufactured for This Company

Information for the Ace Manufacturing Company follows:
$\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 53,200 \\\text { Beginning goods in process, inventory } & 78,400 \\\text { Ending raw materials inventory } & 58,100 \\\text { Ending goods in process, inventory } & 98,000 \\\text { Direct labor } & 149,800 \\\text { Total factory overhead } & 105,000 \\\text { Raw material purchases } & 210,000\end{array}$
Calculate the cost of goods manufactured for this company.