3) ABC Manufacturing reported the following:

Revenue	$460,000
Beginning inventory of direct materials, January 1, 2015	26,000
Purchases of direct materials	156,000
Ending inventory of direct materials, December 31, 2015	14,000
Direct manufacturing labor	30,000
Indirect manufacturing costs	41,000
Beginning inventory of finished goods, January 1, 2015	46,000
Cost of goods manufactured	239,000
Ending inventory of finished goods, December 31, 2015	45,000
Operating costs	150,000

What is ABC Manufacturing's cost of goods sold? ____________