Industries is calculating its Cost of Goods Manufactured at​ year-end. The​ company's accounting records show the​ following: The Raw Materials Inventory account had a beginning balance of $ 14 comma 000 and an ending balance of $ 16 comma 000 . During the​ year, the company purchased $ 68 comma 000 of direct materials. Direct labor for the year totaled $ 119 comma 000 ​, while manufacturing overhead amounted to $ 155 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.) "Goodrow"