Morton Incorporated has provided the following data for the month of November. The balance in the Finished Goods inventory account at the

beginning of the month was $$51,000$ and at the end of the month was $$47,000.$ The cost of goods manufactured for the month was $$246,000.$

The actual manufacturing overhead cost incurred was $$94,000$ and the manufacturing overhead cost allocated to Work in Process was

$$90,000.$ The adjusted cost of goods sold that would appear on the income statement for November is: