O The IS-13888 company uses traditional job-order costing with direct labor cost as the allocation base. The company reports the following information for last year: Direct labor cost Raw material purchases Manufacturing overhead applied to work in process Actual manufacturing overhead costs Inventories Raw materials Work in process Finished goods Beginning Ending $ 8,500 $ 10,200 $ 5,800 $ 74,000 $ 20,700 $ 25,300 $ 87,000 $ 132,000 $ 223,000 $ 210,000 The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-13888 company's adjusted Cost of Goods Sold for last year? $ 461,100 $ 443,600 $ 482,100 $469,300