Bilbo Breakfast Selections manufacturers frozen breakfast meals for major grocery chains. They use a traditional method of allocating manufacturing overhead costs. They estimated total manufacturing overhead expenses of $$125,000$ for the year, with an estimated cost driver volume of $25,000$ machine hours.

During September, Bilbo Breakfast Selections worked on two jobs $-$ Job P$-79$ and Job M$-35.$ Both jobs were completed and sold by the end of September. All jobs are sold at cost plus $60\%.$ The period costs for the month were determined to be $$146,000.$ Relevant job data is provided below:

Job P$-79$ Job M$-35$

Beginning balance $$87,900$ $$13,500$

Direct materials $$4,680$ $$68,130$

Direct labor $$13,600$ $$58,600$

Actual machine hours $6,000$ machine hours $17,000$ machine hours

Using the information provided, calculate the total COGS expense for the month of September. Please provide your answer to the nearest whole dollar. Do not include the $"$$$"$ sign.