Grayson Incorporated 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 $$49,000$ and at the end of the month was $$45,000.$ The cost of goods manufactured for the month was $$226,000.$ The actual manufacturing overhead cost incurred was $$74,000$ and the manufacturing overhead cost applied to Work$-$in$-$Process was $$70,000.$ Assuming any over$-$ or underapplied overhead is written off to Cost of Goods Sold, what amount would appear on the income statement for Cost of Goods Sold for October?