X Company is a manufacturing rm. It incurred the following manufacturing costs in 2019: Direct material $100,850 Direct labor 64,599 Overhead 145,036 Total $310,485 All jobs were started, finished, and sold in 2019, except for the following jobs: Job Status Cost AA finished in 2018; sold in 2019 $27,404 BB started in 2019; not finished in 2019 8,860 CC started and finished in 2019; not sold in 2019 28,820 What was Cost of Goods Sold in 2019