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Blossom Sports has determined the following unit costs for each of its products: Pants Jerseys Jackets Direct materials $ 7.00 $ 13.00 $ 59.00 Direct

Blossom Sports has determined the following unit costs for each of its products:

Pants Jerseys Jackets

Direct materials

$ 7.00 $ 13.00 $ 59.00

Direct labor

4.00 3.00 22.00

Manufacturing overhead

5.00 4.00 40.00

Total unit cost

$ 16.00 $ 20.00 $ 121.00

Sales price per unit

$ 20.00 $ 24.00 $ 188.00

On May 31, Blossom Sports Work in Process Inventory consisted of the following items:

Job Units Accumulated Cost

PA-1247Pants

100 $ 1,150

JE-1397Jerseys

200 3,280

JA 426Jackets

50 4,700
$ 9,130

During June, a total of $ 299,000 in direct materials and $ 124,380 in direct labor costs were incurred. Units finished and sold during June were as follows:

Product Units Finished Units Sold

Pants

13,500 14,000

Jerseys

3,200 3,100

Jackets

2,500 2,500

Calculate the total manufacturing cost for June. (Round answer to 0 decimal places, e.g. 5,275.)

Total manufacturing cost

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