X, Inc.'s costs for June were

Overhead applied $379,500

Cost of goods manufactured 977,500

Overhead incurred 395,600

Finished goods inventory was $358,800 on June 1 and $409,400 on June 30. If X, Inc. closes over- or underapplied overhead to cost of goods sold, what is cost of goods sold for June?

$961,400

$993,600

$943,000

$910,800