Jemsen Inc. has provided the following data for the month of October. The balance in the Finished Goods inventory account at the beginning of the month was $65,000 and at the end of the month was $61,000. The cost of goods manufactured for the month was $242,000. The actual manufacturing overhead cost incurred was $90,000 and the manufacturing overhead cost applied to Work-in-Process was $86,000. The adjusted cost of goods sold that would appear on the income statement for October is: