assume that a company uses direct labor dollars as the allocation base to compute its predetermined plantwide overhead rate of 140% if the beginning work in process inventory was 10000 the ending work in process inventory was 5000 and finished goods decreased by 4000 during the period then what is the adjusted cost of goods sold?

direct labor $65000

Cost of goods manufactured 260,000

actual manufacturing overhead 84000

selling and administrative expense 85000