Stanley Company uses a job cost system. Manufacturing overhead has been overallocated by 56,300 for the year. Actual overhead incurred was $105,700. Other balances are: Raw materials inventory at end of year $15,000 Work in process inventory at end of year $31,100 Finished goods inventory at end of year $42.400 Unadjusted cost of goods sold for the year $290,400 What will adjusted cost of goods sold be after closing manufacturing overhead? O A. $284,100 O B. $227.100 OC. $254,300 OD. $296,700