The following 2017 cost information is available for X Company:

Direct material costs $46,294 Direct labor costs $104,519 Overhead costs $176,216 Selling costs $55,700 Administrative costs $51,000

There were no unfinished or finished jobs at the beginning of 2017. At the end of 2017, there was only one job that was not finished, costing $19,200, and there was only one job that was finished but not sold, costing $26,965

What was Cost of Goods Sold in 2017?