Smokey Company has a sales budget of $$200,000$ for next month. The cost of goods sold is expected to be $25\%$ of sales. All goods are paid for in the month following purchase. The beginning inventory of merchandise is $$20,000,$ and an ending inventory of $$24,000$ is desired. Beginning accounts payable is $$206,500.$

The cost of goods sold for next month is expected to be: