Amelia Company had the following information for the year:

Direct materials used $295,000 Direct labour incurred (9,000 hours) $245,000 Actual manufacturing overhead incurred $343,000

Amelia Company used a predetermined overhead rate using estimated overhead of $320,000 and 8000 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $19,000. What was adjusted cost of goods sold?

Select one:

a. $900,000

b. $883,000

c. $881,000

d. $864,000