Jonathans Golf Club Company (JGCC) has the following inventory balances at January 1, 2012 and December 31, 2012:

Sales in 2012 were $200,000.

Sales commissions in 2012 were $35,000.

Purchases of raw materials, all of which were direct materials, in 2012 were $80,000.

Direct labor incurred in 2012 was $78,000.

Manufacturing overhead incurred and applied in 2012 was $100,000.

The cost of goods sold for the year was?

I got the answer of $258000 but I am not sure if it is correct