Selected data from Design Corporation for 2016 is as follows:

Materials beginning $34,000 Materials ending $40,000

work in process beginning $135,000 work in process ending $150,000

finished goods beginning $110,000 finished goods ending $102,000

Costs incurred during 2016 are as follows:

Direct materials purchased $41,000

Manufacturing overhead $80,000

Direct manufacturing wages 180% of manufacturing overhead

what is cost of goods sold?