During 2020 Sheridan Manufacturing expected Job 25 to cost $75400 of overhead, $130000 of material, and $25000 in labour. Caruba applied overhead based on direct labour cost. Actual production required an overhead cost of $80000, $139200 in materials used; and $20000 in labour. All of the goods were completed. What amount was transferred to Finished Goods?

$239200

$230400

$219520

$210320