Bromley Custom Cabinetry $($BCC$)$ uses a job costing system and applies overhead based on direct materlals cost. Last year, manufacturing overhead was expected to be $$712,800$ and direct materials cost was estimated to be $$648,000.$ Actual manufacturing overhead amounted to $$712,800,$ as estimated, and actual direct materials cost was $$621,000.$

$BCC$ allocates any over$-$ or underapplied overhead to three accounts$-$Work$-$In$-$Process

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Inventory, Finished Goods Inventory, and Cost of Goods Sold$-$based on the balances In those accounts. At the end of the year, the total amount in the three accounts $($Work$-$In$-$

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Process Inventory, Finished Goods Inventory, and Cost of Goods Sold$)$ was $$2$ million before any allocation. As a part of the process, you learn that BCC allocated $$25,542$ to Cost of Goods Sold.

Required:

What will Bromley report as Cost of Goods Sold for the year?

Note: Do not round Intermedlate calculatlons. Enter your answer In dollars, rather than In millions of dollars.

$\backslash$table$[[$Cost of goods sold,$5,28,096]]$