Ting Company started the accounting period with the following beginning balances: Raw Materials inventory, $35,000; Work in Process Inventory, $83,000, and Finished Goods Inventory, $13,000. During the accounting period, the company purchased $53,000 of raw materials and ended the period with $9,000 in raw material inventory. Direct labor costs for the period were $113,000 and $29,000 of manufacturing overhead costs were allocated to work in process. There was no over-or underapplied overhead. Ending work in process was $75,000 and ending finished goods was $28,000. Goods were sold during the period for $343,000. The amount of cost of goods manufactured (ie, amount transferred from work in process to finished goods) would be: