The Duerr Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the Duerr Company follows:
Beginning raw materials inventory$20,000
Ending raw materials inventory 23,000
Raw material purchases 97,000
Beginning work in process inventory 32,000
Ending work in process inventory 42,000
Direct labor 122,000
Total factory overhead 97,000
Beginning finished goods inventory 72,000
Ending finished goods inventory 52,000
The company's cost of raw materials used, cost of goods manufactured and cost of goods sold is ?