A company began operations on January 1, 20x3. The company uses a job order system and started the following jobs during January 20x3: Job 101 Job 102 Job 103 Direct materials $18422 $24413 $35988 Direct labour hours 971 1387 737 Additional information is as follows: Total estimated overhead $302539 Total estimated direct labour hours 19248 Actual direct labour rate $19 per direct labour hour All three jobs were completed by the end of January 20x3. Finished goods at January 31, 20x3 included Job 101 only. What is Cost of Goods Sold for January 20x3?