Answer:
$185,600
Explanation:
Direct materials            $54,000
Direct labour               $42,000
Predetermined OH Â Â Â Â Â Â Â Â Â $75,600 (2800*$27)
Cost of goods manufactured  $171,600
Cost of goods sold = Cost of goods manufactured  + WIP increase - Finished good decrease
Cost of goods sold = $171,600 + (-$19,000) + $33,000
Cost of goods sold = $185,600