LX6156 company has provided the following data for a month. The balance in the Finished Goods inventory account at the beginning of the month was $70,000 and at the end of the month was $31.800. The cost of goods manufactured for the month was $221,000. The actual manufacturing overhead cost incurred was $60,400 and the manufacturing overhead cost applied to Work in Process was $65,200. The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. The adjusted cost of goods sold that would appear on LX6156 company's income statement for the month is: Multiple Choice $259,200 $221,000 $182.800 $ 254,400 The CW86477 company uses direct labor-hours as its activity measure for overhead cost. Shown below are direct labor-hours and total overhead costs for the first half of the year: Jan Feb Mar Apr May Jun Direct labor - Hours 150,000 140,000 160,000 130,000 170,000 200,000 Overhead Cost $339,000 $328,000 $350,000 $382,980 $362,500 $400,000 Assume that the relevant range includes all of the activity levels for the CW86477 company given in this problem. If CW86477 expects to incur 183,000 direct labor hours next month, what will the estimated total overhead cost be using the high-low method? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $377,400 $376,200 o o o $376,700 $375,200