Problem - Mane Company has inventory balances at beginning of January.

Raw Material Inventory $71,568

Work in Process Inventory $109,788

Finished Goods Inventory $92,757

During January, Mane 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 Material Inventory $85,218

Work in Process Inventory $17,640

Finished Goods Inventory $10,017

What is Mane's Cost of Goods Sold for January?

Please help confirm Cost of Goods sold for January.