ABC Company uses a job-order costing system and applies overhead costs to jobs using a pre-determined overhead rate of 170% of direct materials cost. ABC Company began work on four jobs during June. Information related to the four jobs appears below:  Job A Job B COSTS ADDED DURING JUNE direct materials .............. $4,800 $4,400 direct labor .................. $3,300 $1,900  Job C Job D COSTS ADDED DURING JUNE direct materials .............. $3,800 $2,900 direct labor .................. $5,600 $4,800 By the end of June, Jobs A and C had been completed while Jobs B and D were not completed. In addition, all of the units from Job A have been sold and one-half of the units from Job C were sold. The actual overhead cost for June amounted to $24,310. ABC Company had no inventories of any type at June 1. Calculate ABC Company's cost of goods sold for June after the overhead variance has been closed.