Presented below is data from partially completed ledger accounts and additional information for the Channing Manufacturing Company for the year $2020.$

Account Opening Balance Ending Balance

Raw Materials $$20,000$ $$50,000$

Work$-$in$-$Process $$15,000?$

Finished Goods $$20,000$ $$45,000$

Manufacturing Overhead $$0$

Additional Information:

$1.$ Direct manufacturing labour wage rate was $$15\mathrm{.}00$ per hour.

$2.$ Manufacturing overhead is allocated at $80\%$ of direct labor cost.

$3.$ During the year, sales revenues were $$1,000,000,$ and marketing and distribution expenses were $$150,000.$

$4.$ Total direct labour hours used for the period was $20,000$ hours.

$5.$ Total debit entries to Raw Materials account during year $$300,000.$

$6.$ Total credit entries to the Work$-$In$-$Process Inventory account during the year was $$750,000.$

$7.$ Total debit entries to Manufacturing Overhead during the year $$80,000.$

$9.$ Administrative expenses were $$200,000.$

What was the Cost of Goods Sold in $2020?$