Hlao-7R Company uses a pre-determined overhead ra te based on direct labor cost to apply overhead costs to jobs Hlao-7R Company reported the following information for 20 39: Estimated costs $240,000 Actual Costs Direct labor $252,100 Manufacturing overhead ..... $135,600 $144,000 H1a0-7R Company reported a cost of goods sold bef ore adjusting for the overhead variance of $273, 210 in 2039. Calculate Hlao-7R Company's cost of goods sold fo r 2039 after the overhead variance has been closed