Justine Industries is calculating its Cost of Goods Manufactured at year-end. Justine's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $ 13 comma 000 and an ending balance of $ 16 comma 000 . During the year, the company purchased $ 64 comma 000 of direct materials. Direct labor for the year totaled $ 130 comma 000 , while manufacturing overhead amounted to $ 163 comma 000 . The Work in Process Inventory account had a beginning balance of $ 21 comma 000 and an ending balance of $ 19 comma 000 . Assume that Raw Materials Inventory contains only direct materials. Compute the Cost of Goods Manufactured for the year. (Hint: The first step is to calculate the direct materials used during the year.)