Pacey Inc. uses a job-order costing system in which any under-applied or over-applied overhead is closed to cost of goods sold at the end of the month. In April, the company completed job X69V that consisted of 11,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job X69V shows the following costs: Beginning balance $35,200

Direct materials $437,800

Direct labor cost $67,100

Manufacturing overhead cost applied $129,800

During the month, the actual manufacturing overhead cost incurred was $127,270 and 10,000 completed units from job X69V were sold. No other products were sold during the month. The unadjusted cost of goods sold (in other words, the cost of goods sold BEFORE adjustment for any under-applied or over-applied overhead) for April is closest to:

Pacey Inc. uses a job-order costing system in which any under-applied or over-applied overhead is closed to cost of goods sold at the end of the month. In April, the company completed job X69V that consisted of 11,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job X69V shows the following costs: Beginning balance $35,200

Direct materials $437,800

Direct labor cost $67,100

Manufacturing overhead cost applied $129,800

During the month, the actual manufacturing overhead cost incurred was $127,270 and 10,000 completed units from job X69V were sold. No other products were sold during the month. The unadjusted cost of goods sold (in other words, the cost of goods sold BEFORE adjustment for any under-applied or over-applied overhead) for April is closest to:

Pacey Inc. uses a job-order costing system in which any under-applied or over-applied overhead is closed to cost of goods sold at the end of the month. In April, the company completed job X69V that consisted of 11,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job X69V shows the following costs: Beginning balance $35,200

Direct materials $437,800

Direct labor cost $67,100

Manufacturing overhead cost applied $129,800

During the month, the actual manufacturing overhead cost incurred was $127,270 and 10,000 completed units from job X69V were sold. No other products were sold during the month. The unadjusted cost of goods sold (in other words, the cost of goods sold BEFORE adjustment for any under-applied or over-applied overhead) for April is closest to: