Bogue Company uses a job-order costing system and applies overhead to jobs at a rate of 140% of direct materials used. Bogue Company began the month of September with three jobs in process. The cost of beginning work in process plus the costs added during September are shown below:  Job #2-A Job #3-D Job #6-Z beginning work in process ..... $3,240 $7,610 $5,970 COSTS ADDED DURING SEPTEMBER direct materials .............. $2,420 $3,140 $4,280 direct labor .................. $4,260 $2,930 $3,670 During September, Bogue Company completed Jobs 2-A and 6-Z. Job 3-D was not completed by the end of September. By the end of September, all of Job 6-Z and one-half of Job 2-A had been sold to customers. Bogue Company's actual overhead cost for the month of September was $11,242. Calculate Bogue Company's cost of goods manufactured for September.

Calculate Bogue Company's cost of goods sold for September after the overhead variance is closed.