ABC Company applies overhead to products using a pre-determined overhead rate of 80% of direct labor cost. During 2022, ABC Company began work on three jobs. Information relating to these three jobs appears below:  Job A Job B Job C direct materials ....... $55,000 $75,000 $75,000 direct labor ........... $42,000 $39,000 $47,000 By the end of 2022, Job A and Job C had been completed. Job B was not completed by the end of 2022. Additionally, by the end of 2022, Job C had been sold while Job A was not sold. ABC Company had total actual overhead cost of $150,000 during 2022. Assume there were no inventories of any type at January 1, 2022. Calculate ABC Company's cost of goods sold for 2022 after the overhead variance is closed.