H1a0-7R Company uses a pre-determined overhead rate based on direct labor cost to apply overhead costs to jobs. Hlao-7R Company reported the following information for 2039: ........ Direct labor Manufacturing overhead Estimated costs $340,000 $238,000 Actual Costs $378,500 $217,400 Hlao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $347,330 in 2039. Calculate Hlao-7R Company's cost of goods sold for 2039 after the overhead variance has been closed