The following information is available for O'Neal Manufacturing Company for the month ending January 31, 2016:

Cost of direct materials used in production   $127,000

Direct labor   152,400

Work in process inventory, January 1   57,200

Work in process inventory, January 31   77,500

Total factory overhead   69,900

Determine O'Neal's cost of goods manufactured for the month ended January 31, 2016.

O'Neal Manufacturing Company

Statement of Cost of Goods Manufactured

For the Month Ended January 31, 2016 $

Add manufacturing costs incurred during January: $

Total manufacturing costs incurred      

Total manufacturing costs       $

Cost of goods manufactured       $