Held Inc. has provided the following data for the month of June. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process $ 5,890 9,689 5,880 $21,450 Cost of Goods Finished Goods Sold $14,070 $ 95,760 20,100 136,800 10,080 68,040 $44,250 $300,600 Total $115,720 166,580 84, eee $366,300 Manufacturing overhead for the month was overopplied by $1,000 The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: Multiple Choice $301,600 0 O $299,600 O $299,790 $301.410