Gest Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $59,000 and at the end of the month was $54,000. The cost of goods manufactured for the month was $271,200. The actual manufacturing overhead cost incurred was $88,800 and the manufacturing overhead cost applied to jobs was $84,000. The adjusted cost of goods sold that would appear on the income statement for November is: $276,000 $266,400 $281,000 $271,200