Shakers Manufacturing Has the Following Information Listed Before Reconciling the Overhead

Shakers Manufacturing has the following information listed before reconciling the overhead variance. Assume that any overhead variance is immaterial.Which of the following is the adjusted cost of goods sold after adjusting for the overhead variance?
$\begin{array}{lr}\text { Estimated Overhead } & \$ 760,000 \\\text { Applied Overhead } & 756,000 \\\text { Actual Overhead } & 740,000 \\\text { Cost of Goods Sold } & 935,000\end{array}$

A) $915,000
B) $919,000
C) $939,000
D) $951,000