Johnson Company applies overhead to products using direct Labor hours as the activity level. During 2019, Johnson Company had the following estimated costs: The following additional information is available: 1. 30% of the depreciation relates to equipment in the administrative offices while 70% of the depreciation relates to equipment in the factory 2. Direct laborers are paid $17 per hour. During 2019, Johnson Company began work on three jobs. Information relating to these three jobs appears below: ob #360 $75,000 6,000 Job #361 $91,000 5,800 ob 359 4,700 By the end of 2019, job #360 and job #361 had been completed. Job #359 was not completed by the end of 2019. Additionally, by the end of 2019, job #360 had been sold while job #361 was not sold. Johnson Company had total actual overhead cost of $193,000 during 2019 Calculate the cost of goods sold reported by Johnson Company for 2019 after the overhead variance has been closed