Heathcote Corporation is a manufacturer that uses obre, cos n for the just completed year The company does out vyoverapplied or underap lied ove head to ast of Goods old at the end of the year The co pay has prld tao Estimated total manufacturing overhead at the beginning of the year Estimated direct tabor-hours at the beginning of the year 546.000 42000 direct labor-hours Results of operations Actual direct labor-hours 47,000 direct labor-hours Manufacturing overhead 152 000 Other manufacturing overhead costs incurred Cost of goods manufactured Cost of goods sold (unadjusted) 454.000 1,569 000 1.458,000 The adjusted Cost of Goods Sold for the year Select one $1453 000 b51458 000 $1.603.000 .$1463000