H1ao-7R Company uses a pre-determined overhead rate based on direct labor cost to apply overhead costs to jobs. H1ao-7R Company reported the following information for 2039:  Estimated Costs Actual Costs Direct labor ................ $340,000 $377,700 Manufacturing overhead ...... $238,000 $217,600 H1ao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $341,780 in 2039. Calculate H1ao-7R Companys cost of goods sold for 2039 after the overhead variance has been closed.