ABC Inc. has provided the following data for the month of March. The balance in the Finished Goods inventory account at the beginning of the month was $43,000 and at the end of the month was $42,000. The cost of goods manufactured for the month was $221,000. The actual manufacturing overhead cost incurred was $46,000 and the manufacturing overhead cost applied to Work in Process was $49,000. Assuming that the balance in the Manufacturing Overhead Account is reduced to zero and the difference is written off to Cost of Goods Sold, the adjusted cost of goods sold that would appear on the income statement for March is