X Manufacturing uses a normal cost system and had the following data available for 20x8: $148,000 98,000 Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead budgeted Factory overhead incurred Cost of goods sold 127,000 151800 138,200 hos 260,000 34,000 70,000 Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Ending finished goods inventory Overhead application rate, as a percent of direct-labor costs 55,000 104,000 115% Round your answers to the nearest dollar. Fill in the blank without $ or comma or period, e.g., 12345 What is the adjusted cost of goods sold assuming the over/under applied overhead is immaterial? [1]