Bellgrade acquired 60% interest in Hansen. During 2012, Hansen sold inventory costing $75,000 to Bellgrade for $100,000. A total of 16% of this inventory was not sold to outsiders until 2013. During 2013, Hansen sold inventory costing $96,000 to Bellgrade for $120,000. A total of 35% of this inventory was not sold to outsiders until 2014. In 2013 Bellgrade reported cost of goods sold of $380,000 while Hansen reported $210,000. What is the consolidated cost of goods sold in 2013?