The IS-27258 company uses traditional job-order costing with direct labor cost as the allocation base. The company reports the following information for last year: Direct labor cost Raw material purchases Manufacturing overhead applied to work in process Actual manufacturing overhead costs Inventories Raw materials Work in process Finished goods Ending Beginning $ 9,000 $ 10,100 $ 5,000 $ 73,000 $ 20,700 $ 25,900 $ 82,000 $ 135,000 $ 228,000 $ 206,000 The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-27258 company's adjusted Cost of Goods Sold for last year? $474,300 $ 461,500 $435,800 $ 453,300