The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company:

Work in process inventory	$0
Raw materials inventory	$ 28,400
Finished goods inventory	$40,200

Additional data:

1. Actual manufacturing overhead for January amounted to

$ 67,900.

2. Total direct labor cost for January was

$ 63,000.

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

$ 240,000

of direct labor cost and

$ 336,000

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

$ 5,600

(1,500 direct labor hours) and total direct material charges were

$ 14,900

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

$ 123,800

There were no indirect material requisitions during January.6. January 31 balance in raw materials inventory was

$ 35,000

7. Finished goods inventory balance on January 31 was

$ 35,300

What is the unadjusted cost of goods sold for January?