Assume a company runs a nearly perfect just-in-time production system. The raw materials and work-in-process inventories have neither a beginning nor an ending balance. However, finished goods for September 2005 has a beginning balance of $15,000 and an ending balance of $12,000. If $71,000 in raw materials were purchased in September 2005 and total manufacturing costs for the same month were $275,000, then what was the cost of goods sold for September 2005?