Hubley Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The compeny has provided the following dana for August Direct materials s 67000 s 93,000 s 58,330 S 65100 Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied Inventories Beginning $21500 $67350 Ending Work in process $2447 Finished goods $44,250 The cost of goods sold that appears on the income statement for August and thet has been adjusted for any underepplied or overapplied overhead is closest to $238,455 $251995 $222125 O $245,225