At January 1, 2020, XYZ Company reported work in process totaling $18,690. This balance was made up of three jobs having the following costs:  Job #103 Job #371 Job #511 total cost at Jan. 1, 2020 ..... $4,390 $6,370 $7,930 During 2020, XYZ Company reported the following transactions: a. Direct materials used were: Job #103, $6,700; Job #371, $4,100; and Job #511, $3,900. b. Direct labor incurred was: Job #103, $5,000; Job #371, $2,800; and Job #511, $3,000. c. Overhead was applied to jobs at a rate of 80% of direct materials used. d. Job #103, which consisted of 200 units, was completed and transferred to the finished goods warehouse. e. Job #511, which consisted of 250 units, was completed and transferred to the finished goods warehouse. f. 155 units from Job #511 were sold and shipped to the customer. g. The actual overhead cost incurred during 2020 amounted to $10,000. Assume the overhead variance is closed directly into cost of goods sold. Calculate XYZ Company's cost of goods sold for 2020 after the overhead variance has been closed