On January 1 Primary Manufacturing had a beginning balance in Work-in-Process Inventory of $82,000 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Primary incurred manufacturing costs of $350,000. In addition, the following transactions occurred during the year: Job A-12 was completed for a total cost of $130,000 and was sold for $126,000. Job A-13 was completed for a total cost of $206,000 and was sold for $212,000. Job A-15 was completed for a total cost $62,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $11,000, and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account?