At the beginning of the year, Hard as a Rock Mattress Company had the following balances: Work-in-Process Inventory 2,000 Finished Goods Inventory 8,000 Factory Overhead Cost of Goods Sold Sales Revenue 0 The following additional details are provided for the year: Direct materials used Direct labor used Actual factory overhead Applied factory overhead Cost of jobs completed & transferred Cost of Goods Sold (before any adjustment) $ 85,000 191,000 200,000 180,000 400,000 230,000 After recording all these transactions and adjusting for the over/underallocated overhead the ending balance in the Cost of Goods Sold account is a $