Jackson Company applies overhead to products using a pre determined rate of $12.10 per direct labor hour. During 2019, Jackson Company began work on three jobs. Information relating to these three jobs appears below: direct materials direct labor cost direct labor hours Job #359 $98,000 $95,200 5,600 Job #360 $75,000 $79,900 4,700 Job #361 $91,000 $69,700 4,100 By the end of 2019, job #359 and job #361 had been completed. Job #360 was not completed by the end of 2019. Additionally, by the end of 2019, job #361 had been sold while job #359 was not sold. Jackson Company had total actual overhead cost of $169,000 during 2019. Calculate the cost of goods sold reported by Jackson Company for 2019 after the overhead variance has been closed