The Piglet Company allocates MOH based on Direct Labor Cost. Piglet expected to have $250,000 of MOH and $100,000 of DM used and $200,000 of DL costs. During the year, Piglet actually had $230,000 of MOH, $95,000 of DM Used and $205,000 of DL costs. If Piglet had Beginning WIP inventory of $30,000 and Ending WIP Inventory of $25,000, what was Cost of Goods Manufacturing?