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 $359,300 $228,400 Hlao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $348, 270 in 2039. Calculate Hla0-7R Company's cost of goods sold for 2039 after the overhead variance has been closed