C & C Sports Continuing Problem 4-31 (Part Level Submission)C&C Sports has determined the following unit costs for each of its products:

Pants	Jerseys	Jackets
Direct materials	$4.47	$6.85	$44.72
Direct labor	2.40	1.92	14.40
Manufacturing overhead	3.00	2.40	18.00
Total unit cost	$9.87	$11.17	$77.12
Sales price per unit	$12.00	$14.80	$125.00

On May 31, C&C Sports Work in Process Inventory consisted of the following items:

Job	Units	Accumulated Cost
PA-1247Pants	100	$717
JE-1397Jerseys	200	1802
JA 426Jackets	50	3046
$5565

During June, a total of $191591 in direct materials and $74208 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished/Units Sold Pants 13500 /14000 Jerseys 3200 /3100 Jackets 2500 /2500

Calculate Cost of Goods Sold for June.(Round answer to 0 decimal places, e.g. 5,275.) Cost of Goods Sold$ ??????????