The following cost data pertains to Crazy Cow Corp. for December 31^st, 2022:

Ending Raw Materials Inventory: $160,000

Beginning Work-in-Process: $40,000

Ending Work-in-Process: $20,000

Direct Materials Used: $100,000

Direct Costs Incurred in Production: $200,000

Indirect Costs Incurred in Production: $100,000

Beginning Finished Goods Inventories: $120,000

Ending Finished Goods Inventories: $60,000

Sales: $600,000

Selling and Administrative Expenses: $160,000

Crazy Cow's Manufacturing costs incurred during 2022 were: