Snipe Inc. incurred actual overhead of $201,600 and applied overhead of $210,000. Snipe has supplied the following data relating to its inventories:

	Jan. 1	Dec. 31
Direct materials	$42,000	$56,000
Work-in-process	21,000	28,000
Finished goods	91,000	70,000

If cost of goods manufactured was $721,000, what would cost of goods sold be, assuming under- or overapplied overhead is allocated to inventories and cost of goods sold?

$733,600

$713,580

$749,420

$734,580