Manufacturing overhead has an overallocated balance of

$ 8 comma 300$8,300 ;

raw materials inventory balance is

$ 62 comma 100$62,100 ;

work in process inventory is

$ 34 comma 100$34,100 ;

finished goods inventory is

$ 25 comma 700$25,700 ;

and cost of goods sold is

$ 135 comma 500$135,500.

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