8 Table 9

Delaware Furniture Company constructs custom furniture. Job cost records during the second and third quarters of 20X5 are shown below.

Job. Date Date Total cost Manufacturing

No. Started Finished of Job on Costs Added in

July 1 July

110 June 1 July 15 $32,840 $43,600

111 June 3 August 25 18,100 177,200

112 July 2 July 30 145,000

113 July 6 July 31 82,800

114 July 15 August 19 126,400

Refer to Table 9. Assuming Jobs No. 110 and 112 are sold to customers in July, what is the total cost of goods sold in July?