Beg. of Year	End of Year
Raw Materials Inventory	$26000	$31845
Work in process inventory	$35000	$31527
Finished goods inventory	$14000	$28518
Purchases of DM		$73000
Direct Labor		$43416
Indirect Labor		$40000
Insurance on plant		$10000
Depreciation - plant building and equipment		$12714
Repairs and maintenance - plant		$4639
Marketing expenses		$76000
General & administrative expenses		$27225

What is Cost of Goods Sold? (Be careful as values change with each attempt) (Input your answers without dollar signs or commas)