K- Cupola Company uses a job cost system. Manufacturing overhead has been overallocated by $6,300 for the year. Actual overhead incurred was $105,900. Other balances are: Raw materials inventory at end of year Work in process inventory at end of year Finished goods inventory at end of year Unadjusted cost of goods sold for the year What will cost of goods sold be after closing manufacturing overhead? A $297,200 OB. $284.600 OC. $254,900 OD. $227,300 $14,800 $31,600 $42,300 $290,900