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 company has provided the following data for August:

Direct materials	$	82,000
Direct labor cost	S	92,250
Manufacturing overhead cost incurred	$	59,700
Manufacturing overhead cost applied	$	64,575

nventories:	Beginning	Ending
Work in process	$18,500	$21,000
Finished goods	$60,550	$39,750

The cost of goods sold that appears on the income statement for August and that has been adjusted for any underapplied or overapplied overhead is closest to:

$262,000

$236,325

$257,125

$252,250