The following data is for one month for a corporation. Beginning Balance Finished Goods inventory was $69,000 and Ending Balance Finished Goods inventory was $31,700. Cost of Goods Manufactured (COGM) for the month was $220,500. Actual Manufacturing Overhead Cost incurred was $60,100 and Applied Manufacturing Overhead Cost was $64,800. What is the Adjusted Cost of Goods Sold for the given month?