On December 31, 2015, SLE Inc. has a balance in the Finished Goods Inventory account of $55,000. On January 1, 2015, the balance in the Finished Goods Inventory account was $33,000. On December 31, 2015, the balance in the Work-in-Process inventory account is $10,000. On January 1, 2015, the balance in the Work-in-Process inventory account was $16,000. Cost of Goods Manufactured for the year 2015 has already been calculated and is $210,000. For the year 2015, how much is the Cost of Goods Sold?