X Manufacturing uses a normal cost system and had the following data available for 20x8: Direct materials purchased on account $148,000 Direct materials requisitioned 88.000 Direct labor cost incurred 127,000 Factory overhead budgeted 136500 Factory overhead incurred 148,000 Cost of goods sold 250,000 34.000 70,000 55.000 Beginbing direct materials inventory Beginning WIP inventory Beginning finished goods inventory Ending finished goods inventory Overhead application rate, as a percent of direct-labor costs 104,000 105% Round your answers to the nearest dollar. Fill in the blank without $ or comma or period, e.g., 12345 What is the adjusted cost of goods sold assuming the over/under applied overhead is immaterial? [1]