L 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 $60,000 and at the end of the month was $30,800. The cost of goods manufactured for the month was $216,000. The actual manufacturing overhead cost incurred was $57,400 and the manufacturing overhead cost applied to Work in Process was $61,200. The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. The adjusted cost of goods sold that would appear on the income statement for November is: The following accounts are from last year's books at S Manufacturing Raw Materials Work In Process Bal 0 (b) 157,400 Bal 523,600 172,500 133,700 171,400 15,100 218,500 Finished Goods Manufacturing Overhead 0 (g) Bal 23,700 (e) 477,000 (b) 218,500 27,700 159,400 523,600 46,600 7,700 Cost of Goods Sold 477,000 S Manufacturing uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year? K Inc. has provided the following data for the month of May: Inventories Beginning Ending $ 27,000 $22,000 56,000 $60,000 Work in process Finished goods Additional information: $67,000 $97,000 $73,000 Manufacturing overhead cost applied to Work in Process$71,000 Direct materials Direct labor cost Manufacturing overhead cost incurred Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is