Finn Inc., which uses job-order costing, has provided the following data for September:

Inventories:	Beginning	Ending
Work in process	$22,000	$23,000
Finished goods	$49,000	$33,000

Costs:
Direct materials	$	70,000
Direct labor cost	$	85,000
Manufacturing overhead cost applied	$	70,000

The unadjusted cost of goods sold (in other words, cost of goods sold before adjusting for any underapplied or overapplied overhead) for September is closest to:

$245,000

$224,000

$225,000

$240,000