H1a0-7R Company uses a pre-determined overhead rate based on direct labor cost to apply overhead costs to jobs. H1a0-7R Company reported the following information for 2039: .. Direct labor Manufacturing overhead Estimated Costs $340,000 $238, Actual Costs $364,700 $218,600 .... Hlao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $346,290 in 2039. Calculate Hlao-7R Company's cost of goods sold for 2039 after the overhead variance has been closed