Revenue $460,000 Beginning inventory of direct materials, January 1, 2015 26,000 Purchases of direct materials 156,000 Ending inventory of direct materials, December 31, 2015 14,000 Direct manufacturing labor 30,000 Indirect manufacturing costs 41,000 Beginning inventory of finished goods, January 1, 2015 46,000 Cost of goods manufactured 239,000 Ending inventory of finished goods, December 31. 2015 45,000 Operating costs 150,000 What is Leslie's cost of goods sold?