Use the following information to answer question: Beginning Ending Materials Inventory $23,500 17,200 Work-In-Process Inventory 14,000 16,400 Finished goods inventory 35,600 42,100 Cost of goods sold 160,300 Material purchases 320,700 Direct material requisitioned 265,000 Direct labor Cost 230,000 Overhead applied 340,600 If the cost of goods manufactured was $833,200, then the unadjusted cost of goods sold would be:

• $857,900.

• $826,700.

• $935,600.

• $864,400.