Carbon Factors manufactures emission detectors and employs a job-order costing system. During June, the company's transactions and accounts included the following
Raw materials purchased $265,000
Direct materials used in production 262,000
Raw materials inventory, beginning 4,200
Corporate administrative costs 21,400
Selling expenses 18,500
Sales 334,000
Total manufacturing overhead applied 39,200
Total manufacturing overhead incurred 38,100
Finished goods, beginning 17,200
Work in process inventory, beginning 13,700
Work in process inventory, ending 15,600
Direct labor cost incurred 48,000
Finished goods, ending 16,300
How much is cost of goods manufactured for June? Show all your computations.