Wendler Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The company's cost of goods manufactured for July was $218,000 and its beginning and ending inventories were:

Inventories:	Beginning	Ending
Work in process	$19,000	$12,000
Finished goods	$27,000	$51,000

During the month, the manufacturing overhead cost incurred was $50,000 and the manufacturing overhead cost applied was $51,000. The cost of goods sold that appears on the income statement for July and that has been adjusted for any underapplied or overapplied overhead is closest to: