July Corporation is a manufacturing company that uses normal costing. The accountant prepares a statement for cost of goods manufactured and cost of goods sold. The following numbers are extracted from the full statement. Actual MOH costs $105,000 Applied MOH costs Unadjusted Cost of goods sold $102,000 $250,000 July uses the Cost of goods sold account to adjust for over or underapplied overhead costs. Therefore, the Adjusted Cost of Goods Sold would be: O $352,000 $247,000 O $355,000 $253,000