Calculate the cost of goods manufactured using the following information: Direct materials used $ 299,100 Direct labor used 132,600 Factory overhead costs 264,600 General and administrative expenses 86,100 Selling expenses 49,400 Work in Process inventory, January 1 119,100 Work in Process inventory, December 31 126,500 Finished goods inventory, January 1 232,700 Finished goods inventory, December 31 239,300