X Company, a manufacturer, incurred the following total costs during the year:

Direct materials	$41,948
Direct labor	92,798
Overhead	249,464

The following additional information was available:

• Revenue for the year was $85,878.
• Direct material purchases during the year were $32,170.
• Several jobs that cost a total of $17,255 were unfinished as of the end of the year.
• Several jobs that cost a total of $26,815 were finished during the year but not sold.
• There were no unfinished or finished jobs at the beginning of the year.

What was Cost of Goods Sold for the year?