Held Inc has provided the following data for the month of June. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead topled listed below are al for the current month Work In Finished Cost of Goods Process Goods Sold Total Direct materials $ 5,890 $14,070 $ 95,762 $115,720 Direct labor 9,680 20.100 136,800 166,580 Manufacturing overhead applied 5,880 10,080 68,040 34.000 Totat $21,450 $44,250 $300,600 $366,300 Manufacturing overhead for the month was overopplied by $1000 The company locates any underapplied or overapplied manufacturing overhead among work in process, nised goods, and cost of goods sold at the end of the month on the basis of the overhead pled during the month in those accounts The cost of goods sold for June atter allocation of any underapplied or everapplied manufacturing overhead for the month is closest to Multiple Choice $299.790 $301600 $301410 $299 600