Company A has the following relevant amounts for the year:

If the company closes the under- or overapplied overhead directly to cost of goods sold, what will be the balance in the cost of goods sold account? a) $739,000 b) $759,000 c) $809,000 d) $921,000

Actual manufacturing overhead costs incurred Work-in-process, beginning balance Work-in-process, ending balance Finished goods inventory, beginning balance Finished goods inventory, ending balance Manufacturing overhead applied Cost of goods manufactured $ 190,000 0 $ 78,000 $ 150,000 $ 322,000 $ 180,000 $ 921,000