The following events took place at a manufacturing company for the current year: (1) Purchased $96,000 in direct materials. (2) Incurred labor costs as follows: (a) direct, $56,500 and (b) indirect, $13,800. (3) Other manufacturing overhead was $108,000, 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?

$200,240.00.

$274,300.00.

$150,180.00.

$120,144.00.