During 2020 Vaughn Manufacturing expected Job 25 to cost $75700 of overhead, $130500 of material, and $25000 in labour. Caruba applied overhead based on direct labour cost. Actual production required an overhead cost of $79400, $140800 in materials used, and $20000 in labour. All of the goods were completed. What amount was transferred to Finished Goods?

$240200

$231200

$221360

$211060