Coggin Inc

Coggin Inc.uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month.In April the company completed job F68F that consisted of 24,000 units of one of the company's standard products.No other jobs were in process during the month.The job cost sheet for job F68F shows that the total cost for the job was $1,408,800.During the month,the actual manufacturing overhead cost incurred was $464,400 and the manufacturing overhead cost applied to job F68F was $460,800.And during the month,15,000 completed units from job F68F were sold.No other products were sold.The cost of goods sold that would appear on the income statement for April is closest to:

A) $1,408,800
B) $1,412,400
C) $884,100
D) $876,900