For the year 20X1, Dumas Company’s gross profit was $96,000; the cost of goods manufactured was $340,000; the beginning inventories of goods in process and finished goods were $28,000 and $45,000, respectively; and the ending inventories of goods in process and finished goods were $38,000 and $52,000, respectively.

Required:

What is the dollar amount of Dumas Company sales for 20X1?