Company uses a pre-determined overhead rate based on direct labor cost to apply overhead costs to jobs. Company reported the following information for 2039: Direct labor Manufacturing overhead Estimated Costs $420,000 $336,000 Actual Costs $433,800 $325,600 Company reported a cost of goods sold before adjusting for the overhead variance of $394,810 in 2039. Calculate Company's cost of goods sold for 2039 after the overhead variance has been closed