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

(1) Purchased $102,000 in direct materials.

(2) Incurred labor costs as follows: (a) direct, $63,000 and (b) indirect, $20,600.

(3) Other manufacturing overhead was $114,000, 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?