The following events took place at a manufacturing company for the current year:

(1) Purchased $105,000 in direct materials.

(2) Incurred labor costs as follows: (a) direct, $66,000 and (b) indirect, $23,600.

(3) Other manufacturing overhead was $117,000, excluding indirect labor.

(4) Transferred 75% of the materials to the manufacturing assembly line.

(5) Completed 60% of the Work-in-Process during the year.

(6) Sold 80% of the completed goods.

(7) There were no beginning inventories.

What is the company's Cost of Goods Sold?

$285,350.00.

$136,968.00.

$228,280.00.

$171,210.00.