Determining Ybarra Products began operations in 2017. During its first year, the company purchased raw ma- terials costing $84,000 and used $63,000 of those materials in the production of its products. The company's manufacturing operations also incurred labor costs of $58,000 and overhead costs of S28.000. At year end 2017, Ybarra had $19,000 of partially completed product in work-in-process inventory and $35,000 in finished goods inventory. What was Ybarra Company's cost of goods sold in 2017