Bard Manufacturing uses a job order cost accounting system. During one month Bard purchased $199,000 of raw materials on credit; issued materials to production of $196,000 of which $29,000 were indirect. Bard incurred a factory payroll of $151,000, paid in cash, of which $39,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 150% of direct labor cost. Bard's beginning and ending Goods in Process Inventory are $15,600 and $27,100 respectively. Compute the cost of product transferred to Finished Goods Inventory: