Pyke Inc. has provided the following data for the month: The balance in the FG inventory account at the beginning of the month was $69,000 and at the end of the month was $65,000. The COGM for the month was $246,000. The actual MOH incurred was $94,000 and the Applied MOH was $90,000. The adjusted COGS for the month would be: $246,000 $242,000 $250,000 $254,000