Beland Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In December the company completed job K79D that consisted of 23,400 units of one of the company's standard products. No other jobs were in process, completed, or sold during the month. The job cost sheet for job K79D shows the following costs: Beginning balance $ 58,400 Direct materials $ 490,300 Direct labor cost $ 152,600 Manufacturing overhead cost applied $ 450,500 During the month, 5,400 completed units from job K79D were sold