Fitzcarron Industries is calculating its Cost of Goods Manufactured at year-end. The company's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $17,000 and an ending balance of $18,000. During the year, the company purchased $58,000 of direct materials. Direct labor for the year totaled $128,000 while manufacturing overhead amounted to $161,000. The Work in Process Inventory account had a beginning balance of $29,000 and an ending balance of $20,000. Compute the Cost of Goods Manufactured for the year.