The following account balances at the beginning of January were selected from the general ledger of Ocean City Manufacturing? Company:

Work in process inventory	?$0
Raw materials inventory	$ 28 comma 200$28,200
Finished goods inventory	$ 40 comma 000$40,000

Additional? data:

1. Actual manufacturing overhead for January amounted to

$ 65 comma 500$65,500.

2. Total direct labor cost for January was

$ 63 comma 400$63,400.

3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for

$ 252 comma 000$252,000

of direct labor cost and

$ 327 comma 600$327,600

of manufacturing overhead costs.

4. The only job unfinished on January 31 was Job No.? 151, for which total direct labor charges were

$ 5 comma 500$5,500

?(1 comma 1001,100

direct labor? hours) and total direct material charges were

$ 14 comma 400$14,400.

5. Cost of direct materials placed in production during January totaled

$ 123 comma 700$123,700.

There were no indirect material requisitions during January.

6. January 31 balance in raw materials inventory was

$ 35 comma 200$35,200.

7. Finished goods inventory balance on January 31 was

$ 35 comma 300$35,300.

What is the cost of goods sold for? January?