Nadell corporation reported the following data for the month of April:
- Inventories: Beginning Ending
- Raw Materials $30,000 $32,000
- Work in process $20,000 $21,000
- Finished goods $39,000 $53,000
If the company transferred $234,000 of completed goods from work in process to finished gods inventory during April, what was the cost of goods sold for the month?