70. Wandrie Inc. has provided the following data for the month of October. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work In Finished Cost of Process Goods Goods Sold Total Direct materials ................ $6,320 $15,860 $80,080 $102,260 Direct labor ...................... 5,450 15,250 77,000 97,700 lVIanufacturing overhead applied .......................... 5,840 10,950 56,210 73,000 Total ................................. $17,610 $42,060 $213,290 $272,960 Manufacturing overhead for the month was overapplied by $3,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The cost of goods sold for October after allocation of any underapplied or overapplied overhead for the month is closest to: A. $215,600 B. $210,980 C. $210,290 D. $216,290