Assume that a company uses direct labor dollars as the allocation base to compute its predetermined plantwide overhead rate of 140%. Also, assume the following information from the company's schedule of cost of goods manufactured, schedule of cost of goods sold, and its income statement: Direct labor $ 65, 000 Actual manufacturing overhead $ 84, 000 Cost of goods manufactured $ 260, 000 Selling and administrative expense $ 76, 800 If the beginning finished goods inventory was $10,000, the ending finished goods inventory was $2,000, and net operating income was $8,000 then what is the sales? Multiple Choice O $325,800 O $365,800 O $345,800 O $315,800