Hi expert please given correct answer with accounting question

Westview Production's cost of goods manufactured for the quarter was $320,000. The beginning finished goods inventory was $75,000 and the ending finished goods inventory was $68,000. Manufacturing overhead was overapplied by $12,400. Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold