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

Direct materials	$51,148
Direct labor	103,373
Overhead	231,140

The following additional information was available:

• Revenue for the year was $83,396.
• Direct material purchases during the year were $31,420.
• Several jobs that cost a total of $16,910 were unfinished as of the end of the year.
• Several jobs that cost a total of $25,530 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?