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

Direct materials	$56,792
Direct labor	85,940
Overhead	224,548

The following additional information was available:

• Revenue for the year was $86,670.
• Direct material purchases during the year were $33,132.
• Several jobs that cost a total of $17,180 were unfinished as of the end of the year.
• Several jobs that cost a total of $25,770 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?