Beshaw Incorporated hos provided the following data for the month of January. There were no beginning Inventorles, consequently, the direct materials, direct labor and manufacturing overhead applied listed below are all for the current month, Work in Finished Coat of Goode Process Goods Sold Total Direct materials $ 3,440 $ 8,450 $ 61,880 $ 73, 770 Direct labor 6,160 16,250 119,000 141,410 Manufacturing overhead applied 3,300 6,050 45,650 55,000 Total $12,900 $30,750 $226,50 $270,180 Manufacturing overhead for the month was underappled by $7000 The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold the end of the month on the basis of the monufacturing overhead applied during the month in those accounts The cost of goods sold for January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to The cost of goods sold for January after allocation of any underapplied or overapplied manufacturing overhead for the Multiple Choice $233,530 $232,340 $220,720 $219.530