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

 (1) Purchased $95,000 indirect materials.

 (2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600. 

(3) Other manufacturing overhead was $107,000, 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 company's Cost of Goods Sold?