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 $52,800 and at the end of the month was $40,100. The cost of goods manufactured for the month was $270,000. The actual manufacturing overhead cost incurred was $171,600 and the manufacturing overhead cost applied to Work in Process was $165,000. The adjusted cost of goods sold that would appear on the income statement for July is:

$276,100

$257,300

$289,300

$282,700