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.  Work In ProcessFinished GoodsCost of Goods SoldTotalDirect materials$5,890 $14,070 $95,760 $115,720 Direct labor 9,680  21,100  136,800  166,580 Manufacturing overhead applied 5,880  10,080  68,040  84,000 Total$21,450 $44,250 $300,600 $366,300  Manufacturing overhead for the month was overapplied 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:

A. $301,600
B. $299,790
C. $299,600
D. $301,410


Answer: B

Business

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