Assume a company worked on four jobs during June: Jobs W, X, Y, and Z. At the end of June, the job cost sheets for these four jobs contained the following data:

	Job W	Job X	Job Y	Job Z
Beginning balance	$ 80	$ 120	$ 90	$ 140
Charged to the jobs during June:
Direct materials	$ 145	$ 80	$ 105	$ 120
Direct labor	$ 90	$ 50	$ 70	$ 100
Manufacturing overhead applied	$ 45	$ 25	$ 35	$ 50
Units completed	0	100	50	82
Units sold during June	0	100	0	32

Jobs X, Y, and Z were completed during June. Job W was incomplete at the end of June. There was no finished goods inventory on June 1 and the companys total manufacturing overhead applied always equals its total actual manufacturing overhead.

The cost of goods sold for June is closest to: