Given the following data for Mehring Company, compute adjusted costs of goods sold:

Mehring applied overhead using direct labor cost as a basis.

Purchases	$170000	Beginning work in process	$30000
Beginning raw materials	$30000	Ending raw materials	$20000
Direct labor	$83000	Ending work in process	$15000
Actual overhead	$210000	Beginning finished goods	$38000
Estimated Overhead	$225000	Estimated direct labor	$75000
Operating expenses	$263000	Ending finished goods	$23000

A) What is the total manufacturing cost for the period?

B) What is the cost of goods manufactured for the period?

C) What is the unadjusted cost of goods sold for the period?

D) What is the adjusted cost of goods sold for the period?