The gross margin for Cushing Company for the first quarter of last year was $325,000 when sales were $700,000.

43. The gross margin for Cushing Company for the first quarter of last year was $325,000 when sales were $700,000. The beginning inventory of finished goods was $60,000 and the ending inventory of finished goods was $85,000. The cost of goods manufactured for the first quarter would have been?