GOO Co$.$ reported the following data for August $2023$ :

Cost of goods manufactured

Finished goods inventory, beginning

$$500$

$$40$

$$60$

$$70$

Finished goods inventory, ending

Overapplied manufacturing overhead

Assume that GOO closes the balance in manufacturing overhead to cost of goods sold. What was the adjusted cost of goods sold for the month?

A$)$ $$410$

B$)$ $$550$

C$)$ $$470$

D$)$ $$450$