Can you help me with 19?

Keqwee Enterprises began the year with S165,700 of finished goods inventory. During the year the company manufactured goods costing $689,200. At the end of the year, $194,100 of finished goods remained in inventory. Actual manufacturing overhead was $235,800, estimated manufacturing overhead was S230,000, and manufacturing overhead applied totaled $221,500. Over or under applied overhead is offset of Cost of Goods Sold n verhead applied totaled The actual cost of goods sold was: A) $660,800 B) $717,600 C) $675,100 D) S646,500 19