X Company incurred the following total costs in 2014:

Direct materials $58,000

Direct labor 108,161

Overhead 173,932

The following additional information was available:

There was one job, costing $29,355, that was finished in 2014 but not sold in 2014.

There was one job, costing $18,135, that was unfinished as of the end of 2014.

There were no unfinished or finished jobs at the beginning of 2014.

What was Cost of Goods Sold in 2014?