Manufacturing overhead has an underallocated balance of

$ 12 comma 400$12,400 ;

raw materials inventory balance is

$ 145 comma 600$145,600 ;

work in process inventory is

$ 122 comma 300$122,300 ;

finished goods inventory is

$ 140 comma 800$140,800 ;

and cost of goods sold is

$ 170 comma 300$170,300.

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