The following events took place at a manufacturing company for the current year: (1) Purchased $106,000 in direct materials. (2) Incurred labor costs as follows: (a) direct, $61,500 and (b) indirect, $15,800. (3) Other manufacturing overhead was $118,000, excluding indirect labor. (4) Transferred 85% of the materials to the manufacturing assembly line. (5) Completed 70% of the Work-in-Process during the year. (6) Sold 90% of the completed goods. (7) There were no beginning inventories. What is the company's Cost of Goods Sold?

	$256,860.00.
	$179,802.00.
	$301,300.00.
	$199,780.00.