ABC's Inventory on January $1$ was $20,000.$ During the period, it manufactured goods worth of $180,000.$ A physical count of its inventory on January $31$ showed a balance of $15,000.$ What is ABC's Cost of Goods Sold for January?

Multiple Choice

$180,000$

$185,000$

$220,000$

$235000$

None of the choices are correct.