Bradley Company Uses a Job Cost System What Will Be Adjusted Cost of Goods Sold After Closing

Bradley Company uses a job cost system.Manufacturing overhead has been overapplied by $4,200 for the year.Actual overhead incurred was $96,000.Other balances are: $$\begin{array} { | l | c c | } \hline \text { Raw materials inventory at end of year } & \mathbf { \$ } 12,000 \\\hline \text { Work in process inventory at end of year } & \mathbf { \$ } 31,500 \\\hline \text { Finished goods inventory at end of year } & \mathbf { \$ } 41,500 \\\hline \text { Unadjusted cost of goods sald for the year } & \mathbf { \$ } 280,000 \\\hline\end{array}$$ What will be adjusted cost of goods sold after closing manufacturing overhead?

A) $284,200
B) $242,700
C) $275,800
D) $225,500