The manufacturing overhead cost incurred

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Burghardt 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 January was $261,800 and its beginning and ending inventories were:

Inventories: Beginning   Ending  
  Work in process $25,200   $11,800  
  Finished goods $46,500    $34,900 

During the month, the manufacturing overhead cost incurred was $81,000 and the manufacturing overhead cost applied was $84,000.

The cost of goods sold that appears on the income statement for January and that has been adjusted for any underapplied or overapplied overhead is closest to:

Reference no: EM131802801

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