Gest Inc. has given the data for month of November. Balance in Finished Goods inventory account at beginning of month was $49,000 and at end of month was $45,000. Cost of goods manufactured for month was $226,000. Actual manufacturing overhead cost incurred was $74,000 and manufacturing overhead cost applied to Work in procedure was given $70,000. Adjusted cost of goods sold which would appear on income statement for November is?