Mabry Organics manufacturers organic fruit snacks. They use a departmental method of allocating manufacturing overhead costs. Department A is driven by DL hours. Department B is driven by machine hours. The relevant cost information is provided below:

Department A Department B

Estimated MOH costs $$320,400$ $$306,500$

Actual MOH costs $$315,100$ $$298,200$

Estimated DL hours $56,50047,900$

Actual DL hours $50,20045,900$

Estimated machine hours $22,30020,600$

Actual machine hours $19,10017,500$

Mabry Organic reported an unadjusted COGS balance of $$394,900$ on their financial statements. Assuming the MOH variance is immaterial, what is the adjusted COGS balance?