ABC Company reports the following cost information for August: Cost of goods manufactured $135,800 Finished goods inventory, Aug. 1 30,200 Finished goods inventory, Aug. 31 Work in process inventory, Aug. 1 22,500 Work in process inventory, Aug. 31 Direct materials used 25,300 35,300 18,500 Direct labor incurred in August amounted to 150% of manufacturing overhead in August. What is cost of goods sold for August?