Stanley Company uses a job cost system. Manufacturing overhead has been overapplied by $6,600 for the year. Actual overhead incurred was $105,700. Other balances are:

Raw materials inventory at end of year: $14,200

Work in process inventory at end of year: $31,400

Finished goods inventory at end of year: $42,000

Unadjusted costs of goods sold for the year: $290,000

What will be adjusted cost of goods sold after closing manufacturing overhead?

A. 254,600 B. 226,300 C. 296,600 D. 283,400