6 pts Stanley Company uses a job cost system. Manufacturing overhead has been over-applied by $6,600 for the year. Actual overhead incurred was $105,400. Other balances are: Raw materials inventory at end of year $14,500 Work in process inventory at end of year $31,000 Finished goods inventory at end of year $42.100 Unadjusted cost of goods sold for the year $290,200 Adjusted cost of goods sold at year-end will be: O $254 700 $296,800. $283,600. $226,900