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?