How would I answer problem 7?

7. Cia Inc. has the following amounts listed before reconciling the overhead variance Estimated overhead Applied overhead Actual overhead Cost of goods sold S310,000 250,000 275,000 1,525,000 Assuming that any overhead variance is immaterial, calculate the adjusted Cost of Goods Sold after adjusting for the overhead variance $1,500,000 $1,585,000 c. $1,560,000 d. $1,550,000 e. $1,800,000