The following information is available for Applebaum Manufacturing Company for the month ending January 31, 2008:

Cost of direct materials used in production

$165,000

Direct labor

145,000

Work in process inventory, January 1

70,000

Work in process inventory, January 31

125,000

Total factory overhead

65,000

Determine Applebaum’s cost of goods manufactured for the month ended January 31, 2008.