During 2020 Bonita Manufacturing expected Job 25 to cost $74000 of overhead, $130800 of material, and $25000 in labour. Caruba applied overhead based on direct labour cost. Actual production required an overhead cost of $79200, $139900 in materials used, and $19000 in labour. All of the goods were completed. What amount was transferred to Finished Goods?

$238100

$229800

$215140

$206040