26 The IS-27258 company uses traditional job-order costing with direct labor cost as the allocation base. The company reports the following information for last year. Direct labor cost Raw material purchases Manufacturing overhead applied to work in process Actual manufacturing overhead costs Inventories Raw materials Work in process Finished goods Ending Beginning $ 9,000 $ 5,000 $ 10,100 $ 20,700 $ 73,000 $ 25,900 $ 82,000 $ 135,000 $ 228,000 $ 206,000 The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-27258 company's adjusted Cost of Goods Sold for last year? $474,300 O$ 461,500 O$435,800 $ 453,300