Voltorb Electrical & Lighting Corporations cost of goods manufactured last month was 135,000. The beginning finished goods inventory was 55,550 and the ending finished goods inventory was 48,000. Overhead was overapplied by 6,000. Any underapplied or overapplied manufacturing overhead is closed out to Cost of Goods Sold.

Construct a Schedule of Cost of Goods Sold before the issuance of financial statements (2 points)

The Unadjusted Cost of Goods Sold amount to _____________.