The IS-70521 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 Beginning $ 8,000 $ 5,100 $ 80,000 O $ 462,600 O $483,600 O $445,100 O $470,800 Ending $ 10,800 $ 20,400 $ 25,300 $ 81,000 $ 137,000 $ 228,000 $ 208,000 The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-70521 company's adjusted Cost of Goods Sold for last year?

The IS-70521 company uses traditional job-order costing with direct labor cost as the allocation base. The company reports the following information for last year: The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-70521 company's adjusted Cost of Goods Sold for last year? $462,600$483,600$445,100$470,800