Please help. Confused.

A. 923,300

B. 1,056,000

C. 176,000

D. 176,120

Toan Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In completed, or sold during the month. The job cost sheet for Job S80M shows the following costs: During the month, 4,000 completed units from job S80M were sold. The cost of goods sold for September is closest to