The following information is available for Applebaum Manufacturing Company for the month ending January 31, 2008:
Cost of direct materials used in production . $165,000
Direct labor .............. 145,000
Work in process inventory, January 1 ..... 70,000
Work in process inventory, January 31 .... 125,000
Total factory overhead .......... 65,000

Determine Applebaum’s cost of goods manufactured for the month ended January 31, 2008.