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

Direct materials	$47,624
Direct labor	106,577
Overhead	151,364

The following additional information was available:

• Revenue for the year was $83,540.
• Direct material purchases during the year were $31,138.
• Several jobs that cost a total of $15,110 were unfinished as of the end of the year.
• Several jobs that cost a total of $26,405 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?