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

1. Purchased $96,400 in direct materials.
2. Incurred labor costs as follows: (a) direct, $57,400 and (b) indirect, $15,000.
3. Other manufacturing overhead was $108,400, excluding indirect labor.
4. Transferred 80% of the materials to the manufacturing assembly line.
5. Completed 65% of the Work-in-Process during the year.
6. Sold 85% of the completed goods.
7. There were no beginning inventories.

What is the value of the ending Finished Goods Inventory?