During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $16,000 & ending finished goods inventory of $21,500. Beginning work-in-process was $14,000 and ending work-in-process was 10,500. Factory overhead was $22,500. The total manufacturing costs amounted to $276,000. Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)