Before prorating the manufacturing overhead costs at the end of 2016, the Cost of Goods Sold and Finished Goods Inventory had applied overhead costs of $59,200 and$37,000 in them, respectively. There was no Work-in-Process at the beginning or end of 2016. During the year, manufacturing overhead costs of $91,000 were actuallyincurred. The balance in the Applied Manufacturing Overhead was $96,200 at the end of 2016. If the under- or overapplied overhead is prorated between Cost of GoodsSold and the inventory accounts, how much will be the Cost of Goods Sold after the proration?