HGT company started the accounting period with the folowing beginning balances: Raw Material inventory $42,000, Work in Process Inventory $90,000, Finished goods inventory $20,000. During the accounting period, the company purchased $60,000 raw materials and ended the period with $16,000. in raw material inventory. direct labor costs for the period were $120,000 and $36,000. of manufacturing overhead costs was allocated to work in process. there was no over or under applied overhead. ending work in process was $82,000. and ending finished goods inventory was $35000. godds were sold during the period for revenue of $350,000. the amount of cost of goods manufactured (i.e, amount transferred from WIP to finished goods) would be?