Attaway Company designs bridge tooling for outside companies. Budgeted overhead for the year was $315,000, and budgeted direct labor hours were 21,000. The average wage rate for direct labor is expected to be $30 per hour. During June, Attaway Company worked on four jobs. Data relating to these four jobs follow:

	Job 39	Job 40	Job 41	Job 42
Beginning balance	$23,600	$32,000	$19,600	$1,800
Materials requisitioned	21,300	23,800	13,600	13,500
Direct labor cost	12,400	20,900	8,250	4,400

Overhead is assigned as a percentage of direct labor cost. During June, Jobs 39 and 40 were completed; Job 39 was sold at 115 percent of cost. (Attaway had originally developed Job 40 to order for a customer; however, that customer was recovering from being hit by a hurricane. Attaway decided to hold Job 40 in inventory while the customer got its operations back up and running. Job 40 is the only job in Finished Goods Inventory.) Jobs 41 and 42 remain unfinished at the end of the month.

1. Calculate the balance in Work in Process as of June 30.

2. Calculate the balance in Finished Goods as of June 30.

3. Calculate the cost of goods sold for June.

4. Calculate the price charged for Job 39 (round to the nearest cent).