Hlao-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 $460,000 $184,000 Actual Costs $483,800 $166,800 Hlao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $319,630 in 2039. Calculate H100-7R Company's cost of goods sold for 2039 after the overhead variance has been closed