Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $52,900 and at the end of the month was $43,300. The cost of goods manufactured for the month was $259,000. The actual manufacturing overhead cost incurred was $154,800 and the manufacturing overhead cost applied to Work in Process was $143,000. The adjusted cost of goods sold that would appear on the income statement for July is:

$280,400

$249,400

$268,600

$256,800