The Company reported the following:

Revenue	$460,000
Beginning inventory of direct materials, January 1, 2019	26,000
Purchases of direct materials	156,000
Ending inventory of direct materials, December 31, 2019	14,000
Direct manufacturing labor	30,000
Indirect manufacturing costs	41,000
Beginning inventory of finished goods, January 1, 2019	46,000
Ending inventory of finished goods, December 31, 2019	75,000
Operating costs	150,000

What is Leslie's cost of goods sold?