Rerun Manufacturing Company is in the process of preparing its $2023$ budget and is anticipating the following changes:

$30\%$ increase in the number of units sold

$20\%$ increase in the direct material unit cost

$15\%$ increase in the direct labor cost per unit

$10\%$ increase in the manufacturing overhead cost per unit

$20\%$ increase in the sales price

$7\%$ increase in the administrative expenses

Rerun does not keep any units in inventory.

The composition of the cost of finished products during $2022$ for materials, direct labor, and factory overhead, respectively, was in the ratio of $3$:$2$:$1.$ The condensed income statement for $2022$ is as follows:

Sales $(37,000$ units$)$ $ $518,000$

Less sales returns $(25,900)$

Net sales $492,100$

Cost of goods sold $327,000$

Gross profit $ $165,100$

Selling expenses $ $67,000$

Administrative expenses $37,000104,000$

Net income $ $61,100$

What is the estimated cost of goods sold for $2020$ assuming the number of units sold does not change?