O Direct labor Cost of goods manufactured Assume that a company uses direct labor dollars as the allocation base to compute its predetermined plantwide overhead rate of 140%. Also, assume the following information from the company's schedule of cost of goods manufactured, schedule of cost of goods sold, and its income statement: $ 65,000 $260,000 Actual manufacturing overhead Selling and administrative expense $84,000 $75,900 Q) If the beginning finished goods inventory was $10,000, the ending finished goods inventory was $2,000, and net operating income was $8,000 then what is the sales? O Multiple Choice $324,900 $344,900 $364,900 $314,900