NAME $q,$ Free$-$response question L $($worth $6$ points$)$ is does not prorate over$/$ under allocated MOH and uses first$-$inJax Co$.$ uses normal job costing. The fin $2022,$ they had the following costs: first$-$out $($FIFO$)$ inventory flow unit

DM $$4$ per unit

DL $$5$ per unit: $$150\mathrm{.}000$ actually spent

VMOH rate $$120,000$ actually spent, with absorption costing FMOH is allocated using a rate of FMOH rate

$$3$ per unit

Variable selling costs $$3$ per unit sold

Fixed administrative costs $$80,000$

At the beginning of $2022,$ Jax had no work in process $($WIP$)$ but had $3,000$ units in finished goods inventory. Each of these units had a cost of $$12$ using variable costing but a cost of $$15$ using absorption costing. During $2022,$ Jax produced $33,000$ units and sold $32,000$ units. There was no ending WIP.

$(6$ points$)$ Calculate Jax's $2022$ adjusted Cost of Goods Sold assuming that Jax uses variable costing inventory. For maximum partial credit show your work.