Border Designs manufactures custom tiles and applies job-order costing. The following information relates to the fiscal year ending December 31, 2011.

Beginning balance in Raw Materials Inventory $12,500

Purchases of Raw Materials 189,000

Ending Balance in Raw Materials Inventory 14,300

Beginning Balance in Work in Process 24,500

Ending Balance in Work in Process 23,100

Direct Labor Costs 89,700

Manufacturing Overhead Applied 65,300

Actual Manufacturing Overhead 64,100

Beginning Balance in Finished Goods 28,900

Ending Balance in Finished Goods 24,300

Sales 432,000

Selling Expenses 120,000

General and Administrative Expenses 86,000

How much is cost of goods sold?