During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $22,000 & ending finished goods inventory of $23,500.Beginning work-in-process was $19,000and ending work-in-process was 17,500.Factory overhead was $22,500.The total manufacturing costs amounted to $258,000.Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)