Gest Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $54,700 and at the end of the month was $41,200. The cost of goods manufactured for the month was $297,000. The actual manufacturing overhead cost incurred was $164,000 and the manufacturing overhead cost applied to Work in Process was $159,000. The adjusted cost of goods sold that would appear on the income statement for November is: