19. Stone Cliff Company manufactures custom-order fumiture. During 2020, actual manufacturing overhead totaled $720,000. Based on the 2020 results, and projected production for 2021, management prepared the 2021 budget and estimated that manufacturingoverhead would total $800,000. The estimated number of direct labor hours for 2021 is 50,000, and the estimated amount of direct labor cost is $1,000,000. The company plans to use directlabor hours as the basis to allocate overhead to jobs. During May and June 2021, employees worked on the following four jobs: Job X43 Job X87 Job Z22 Job A33 Monthly data May $86,000 $101,000 5,050 $72,000 $91,000 4.550 $44,000 $78,000 3,900 $38,000 $52,000 2,600 Direct materials Direct labor cost Direct labor hours June Direct materials Direct labor cost Direct labor hours $24,000 $28,000 1,400 $41,000 $52.000 2.600 $35,000 $62,000 3,100 $24,000 $32,800 1,640 All jobs were started in May.Jobs X87 and A33 were completed and delivered to customers during June. What is cost of goods sold for June? a. $370,400 b. $585,040 C. $214,640 d. $402,800