need help with this one

The information below has been taken from the cost records of Tercel Company for the past year: Raw materials used in production (all direct)] $326.000 Total manufacturing costs charged to jobs during the yea $660,600 (includes raw materials, direct labour and manufacturing overhead applied at the rate of 60pe of direct labour cost) Cost of goods available for sales $826,000 Selling and administrative expenses $45.000 Inventories Beginning Ending Raw materials (all direct) $80.090 $85,000 Work in process 190.000 50,000 Finished goods 110.500 120.500 What was the cost of goods sold for the year (before disposition of any under- or overapplied overhead)