Gest Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $86,500 and at the end of the month was $78,750. The cost of goods manufactured for the month was $395,500. The actual manufacturing overhead cost incurred was $129,500 and the manufacturing overhead cost applied to jobs was $122,500. The adjusted cost of goods sold that would appear on the income statement for November is: