DistaBricks manufactures custom brick and applies job-order costing. The following information relates to the fiscal year ending December 31, 2017.

Beginning balance in Raw Materials Inventory$13,600

Purchases of raw material 211,000

Ending balance in Raw Materials Inventory15,100

Beginning balance in Work in Process18,700

Ending balance in Work in Process16,500

Direct labor cost78,600Manufacturing overhead applied47,900

Actual manufacturing overhead44,800

Beginning balance in Finished Goods26,200

Ending balance in Finished Goods24,500

Sales 421,000

Selling expenses115,400

General and administrative expenses75,900

How much is cost of goods sold prior to closing under or overapplied overhead?