Manufacturing overhead has an overallocated balance of

$ 8 comma 300$8,300;

raw materials inventory balance is

$ 62 comma 700$62,700;

work in process inventory is

$ 34 comma 300$34,300;

finished goods inventory is

$ 25 comma 000$25,000;

and cost of goods sold is

$ 135 comma 100$135,100.

After adjusting for the overallocated manufacturing overhead, what is cost of goods sold?