X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019:

Direct material	$105,890
Direct labor	63,075
Overhead	147,436
Total	$316,401

All jobs were started, finished, and sold in 2019, except for the following jobs:

Job	Status	Cost
AA	started and finished in 2019; not sold in 2019	$28,955
BB	started in 2019; not finished in 2019	8,405
CC	finished in 2018; sold in 2019	27,506

What was Cost of Goods Sold in 2019?