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: direct materials ....... direct labor ........... Job A $105,000 $115,000 Job B $126,000 $100,000 Job c $134,000 $108,000 Job A consists of 4,000 units; Job B consists of 6,000 units; and Job C consists of 5,000 units. By the end of 2022, Job A and Job B had been completed while Job C was not completed. Additionally, by the end of 2022, all of the units from Job A had been sold and 4,000 units from Job B had been sold. ABC Company had total actual overhead cost of $236,000 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