Raw Materials Inventory $85,218 Work-in-Process Inventory $17,640 Finished Goods Inventory $10,017 What was Everglade Marine’s Cost of Goods Sold for January?

The Everglades Marine Company has the followng inventory balances at the beginning of January:

Raw Materials Inventory $71,568
Work-in-Process Inventory $109,788
Finished Goods Inventory $92,757

During January Everglades incurred $106,806 in overhead costs and direct labor cost of $193,200. Materials costing $51,891 were entered into production, and materials costing $65,541 were purchased. At the end of the month, the following inventory balances remained:

Raw Materials Inventory $85,218
Work-in-Process Inventory $17,640
Finished Goods Inventory $10,017

What was Everglade Marine’s Cost of Goods Sold for January?