Using the following information, computeADJUSTEDCOST OF GOODS SOLD. [Note: The easier, and more common, method of closing the manufacturing overhead account is used.]

Actual manufacturing overhead costs$300,000

Applied manufacturing overhead costs315,000

Finished goods inventory, beginning balance100,000

Finished goods inventory, ending balance120,000

Cost of goods manufactured750,000

A.$785,000

B.$715,000

C.$775,000

D.$755,000

E.$745,000