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Nagle 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...

Nagle 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 October the company completed job O43G 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 O43G shows that the total cost for the job was $928,800. During the month, the actual manufacturing overhead cost incurred was $241,200 and the manufacturing overhead cost applied to job O43G was $259,200. And during the month, 21,000 completed units from job O43G were sold. No other products were sold. The cost of goods sold that would appear on the income statement for October is closest to:

$928,830

$910,770

$794,700

$830,700

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