Jackson Company applies overhead to products using direct labor hours as the activity level. During 2009, Jackson Company had the following estimated costs:

Direct materials .................... $204,000

Direct labor ........................ 180,000 (consisting of 12,000 direct labor hours)

Advertising expense ................. 35,000

Rent on factory building ............ 36,000

Depreciation .................... ... 60,000

Indirect materials .................. 20,000 S

ales commissions ................... 50,000

Production supervisor's salary ...... 40,000

Insurance on sales equipment ........ 17,000

It is known that 60% of the depreciation relates to equipment in the administrative offices while 40% of the depreciation relates to equipment in the factory.

During 2009, Jackson Company began work on three jobs. Information relating to these three jobs appears below (assume there were no jobs in process at January 1, 2009):

                                            Job #359      Job #360      Job #361
direct materials ..............    $72,000         $45,000        $61,000
direct labor ..................       $54,000          $42,000       $60,000
direct labor hours ............      3,600            2,800          4,000

By the end of 2009, job $359 and job #361 had been completed. Job #360 was not completed by the end of 2009. Additionally, by the end of 2009, job #361 had been sold while job #359 was not sold. During 2009, Jackson Company recorded total actual overhead cost of $100,000.

Calculate the cost of goods sold reported by Jackson Company for 2009 after the overhead variance has been closed.