Richards Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the company follows: Beginning raw materials inventory $ 23,000 Ending raw materials inventory 25,000 Raw material purchases 103,000 Beginning work in process inventory 53,000 Ending work in process inventory 38,000 Direct labor 143,000 Total factory overhead 73,000 Beginning finished goods inventory 68,000 Ending finished goods inventory 58,000 The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is: