Simmonds industries Inc. reported the following information about the production and sale of its only product during the first month of​ operations: Selling price per unit ​$225.00 Sales ​$360,000 Direct materials used ​$176,000 Direct labor ​$100,000 Variable factory overhead ​$44,000 Fixed factory overhead ​$80,000 Variable selling and administrative expenses ​$20,000 Fixed selling and administrative expenses ​$10,000 Production volume variance 0 Ending​ inventory, Direct Materials 0 Ending​ inventory, Workminusinminusprocess 0 Ending​ inventory, Finished Goods 400 units Under absorption​ costing, what is the Cost of Goods​ Sold?