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 $50,300 and at the end of the month was $46,300. The cost of goods manufactured for the month was $239,000. The actual manufacturing overhead cost incurred was $87,000 and the manufacturing overhead cost allocated to Work In Process was $83,000. The adjusted cost of goods sold that would appear on the income statement for November is: