During January, Kelley, LLC reported cost of goods manufactured of $279,943 and the following inventory balances: . Work-in-Process inventory January 1: $9,100 . Work-in-Process inventory January 31: $24,722 . Finished Goods inventory January 1: $44,361 . Finished Goods inventory January 31: $58,257 What amount would Kelley report for Cost of Goods Sold for the month