X Company, a manufacturer, incurred the following total costs during the year: Direct materials Direct labor Overhead $59,054 106,226 178,904 The following additional information was available: Revenue for the year was $83,528. Direct material purchases during the year were $33,762. Several jobs that cost a total of $15,940 were unfinished as of the end of the year. Several jobs that cost a total of $26,425 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