Bellgrade, Inc., acquired a 60 percent interest in Hansen Company several years ago. During 2012, Hansen sold inventory costing $90,200 to Bellgrade for $110,000. A total of 12 percent of this inventory was not sold to outsiders until 2013. During 2013, Hansen sold inventory costing $294,800 to Bellgrade for $335,000. A total of 29 percent of this inventory was not sold to outsiders until 2014. In 2013, Bellgrade reported cost of goods sold of $527,500 while Hansen reported $422,500. What is the consolidated cost of goods sold in 2013?