The following account balances at the beginning of January were selected from the general ledger of Superior Juice Manufacturing Company: Work in process inventory Raw materials inventory Finished goods inventory Additional data $0 $28,100 $40,900 1. Actual manufacturing overhead for January amounted to $68,100. 2. Total direct labor cost for January was $63,600. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $251,000 of direct labor cost and $301,200 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5500 (1300 direct labor hours) and total direct material charges were $14,700. 5. Cost of direct materials placed in production during January totaled $123,100. 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 $35,400. What is the cost of goods sold for January (before considering overallocated or underallocated MOH)?