Franchi Inc. has provided the following data for the month of April. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

Manufacturing overhead for the month was overapplied by $5,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The cost of goods sold for April after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

$204,380

$214,380

$213,430

$205,330

Direct materials. Direct labor Manufacturing overhead applied Total Work In Finished Cost of Goods Process Goods Sold Total 9,540 3,640 62,460 75,640 5,430 90,220 109,430 13,780 4.900 8.400 56.700 70.000 $13,970 $31,720 $209,380 $255,070