Before prorating the manufacturing overhead costs at the end of 2012, the Cost of Goods Sold and Finished Goods Inventory had applied overhead costs of $67,650 and $22,800 in them, respectively. There was no Work-in-Process at the beginning or end of 2012. During the year, manufacturing overhead costs of $86,600 were actually incurred. The balance in the Applied Manufacturing Overhead was $91,850 at the end of 2012. If the under- or overapplied overhead is prorated between Cost of Goods Sold and the inventory accounts, how much will be the Cost of Goods Sold after the proration?