ShoppingMart, a retail store, is in the process of setting up business operations in China. Mitch, the CEO of ShoppingMart, visits China to address some operational issues. Once he reaches there, he realizes that he needs to spend a lot of time socializing with local business partners before he can start discussing the work-related issues. Mitch is learning the practice of .

The following accounts are from last year’s books at s manufacturing: raw materials bal 0 (b) 157,400 (a) 172,500 15,100 work in process bal 0 (f) 523,600 (b) 133,700 (c) 171,400 (e) 218,500 0 finished goods bal 0 (g) 477,000 (f) 523,600 46,600 manufacturing overhead (b) 23,700 (e) 218,500 (c) 27,700 (d) 159,400 7,700 cost of goods sold (g) 477,000 s manufacturing uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. what is the amount of cost of goods manufactured for the year