$25.$Mason Inc.$\text{'}$s beginning and ending inventory for the month of September of Year $1$ is as follows:

September $1$ September $30$

Direct Materials $$80,000$ $$75,000$

Work in Process $$150,000$ $$180,000$

Finished Goods $$95,000$ $$90,000$

Production Data for the month of September:

Direct Labor: $$210,000$

Actual Factory Overhead: $$140,000$

Direct Materials Purchased: $$170,000$

Transportation$-$in: $$6,000$

Purchase returns and allowances: $$4,000$

Mason uses one factory overhead control account and charges factory overhead to production at $65$ percent of direct labor cost. Mason Company's cost of goods manufactured to finished goods inventory for September is: