Ski Central has the following information for producing 500 skis. The company sold 240 of these skis produced. Based on the information below, what is the cost of goods sold amount for this period for Ski Central?

Direct Materials Used: $ 45,000

Direct Labor: $ 20,000

Manufacturing Overhead Applied: $ 100,000

Actual Depreciation on Factory: $ 9,000

Selling Expenses: $ 22,500

Administrative Expenses: $ 16,000