I keep getting 137,500 I want to make sure that is right

The following data pertain to the Best Co.: Materials inventory, 1/1/16................. $54,000 Materials inventory, 12/31/16............... 40,500 Materials purchases......................... 81,500 Work in process inventory, 1/1/16........... 28,500 Work in process inventory, 12/31/16......... 40,500 Direct labor................................ 34,000 Manufacturing overhead...................... 52,000 Finished goods inventory, 1/1/16............ 39,500 Finished goods inventory, 12/31/16.......... 11,000 Cost of goods sold should be: