Green Paper Co. processes trees into two products; paper and cardboard. In the last quarter, Green Paper harvested trees at a cost of $70,000 and incurred factory processing costs of $95,000. There were no beginning inventories and all of the trees that were harvested have been used up. Further information relating to the quarter is as follows: Paper Cardboard Production: 110,000 kg 80,000 kg Selling Price: $2.25/kg $3.75/kg Ending Inventory: 5,000 kg 2,500 kg Assuming Green Paper uses the physical measure method of allocating joint costs, what is the total cost of Goods Sold for the quarter