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: Estimated Costs Actual Costs Direct labor $240, 000 $262, 500 Manufacturing overhead :..... $144, 000 $137, 400 Hlao-7R Company reported a cost of goods sold before adjusting for the overhead variance of $275, 450 in 2039. Calculate Hlao-7R Company's cost of goods sold for 2039 after the overhead variance has been closed