Comfort Shoes Manufacturing Company began business on January 1. 2016. During its first year of operation, Comfort Shoes worked on 5 jobs, and reported the following information at year-end: Materials Labour O/H A lied 40 000 130 000 25 000 35 000 120 000 75 000 15 000 8 000 2 000 0 Actual manufacturing overheads incurred on Jobs 101 105 during the period amounted to $189,000. 0 Jobs 101 104 were completed and transferred out to Finished Goods Inventory 0 Jobs 101 & 102 were sold for $250,000 & $390,000 respectively. w Given that any balance in the Manufacturing overhead account was adjusted to zero at year-end what was the adjusted Cost of Goods Sold? 0 a. $468,000 0 b. $492,000 0 c. $480,000 0 d. $917,000