WaveGenius Manufacturing Company bases its predetermined overhead rate on machine$-$hour. The predetermined rate was based on a cost formula that estimates $$300,000$ of total manufacturing overhead for an estimated activity level of $15,000$ machine hours. The company actually incurred $$249,000$ of manufacturing overhead and $12,000$ machine hours during the period. The following data $($see the table below$)$ from the period are taken from the accounting records of the company. Compute the adjusted cost of goods sold $($COGS$)$ for the period.

$\backslash$table$[[$Direct Materials used in production,$$128,900,],[$Direct labor cost,$$87,000,],[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,200,$$$10,300$