Adjusted cost of goods sold?

Cerrone Inc has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $57,000 and at the end of the month was $49,400 The cost of goods manufactured for the month was $301,000. The actual manufacturing overhead cost incurred was $153,500 and the manufacturing overhead cost applied to Work in Process was $142,000 The adjusted cost of goods sold that would appear on the income statement for July is: $320,100 $297,100 $308,600 $293,400