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