Bunnell Corporation is a manufacturer that uses job$-$order costing. On January $1,$ the company's inventory balances were

as follows:

The company applies overhead cost to jobs using direct labor$-$hours. For this year, the company's predetermined

overhead rate of $$13\mathrm{.}00$ per direct labor$-$hour was based on a cost formula that estimated $$520,000$ of total manufacturing

overhead for an estimated activity level of $40,000$ direct labor$-$hours. The following transactions were recorded this year:

a$.$ Raw materials were purchased on account, $$584,000.$

b$.$ Raw materials used in production, $$537,600.$ All of of the raw materials were used as direct materials.

c$.$ The following costs were accrued for employee services: direct labor, $$470,000$; indirect labor, $$150,000$; selling and

administrative salaries, $$249,000.$

d$.$ Incurred various selling and administrative expenses $($e$.$g$.,$ advertising, sales travel costs, and finished goods

warehousing$),$ $$464,000.$

e$.$ Incurred various manufacturing overhead costs $($e$.$g$.,$ depreciation, insurance, and utilities$),$ $$370,000.$

f$.$ Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all

jobs during the year.

g$.$ Jobs costing $$1,478,700$ to manufacture according to their job cost sheets were completed during the year.

h$.$ Jobs were sold on account to customers during the year for a total of $$3,367,500.$ The jobs cost $$1,488,700$ to

manufacture according to their job cost sheets.

Assuming the company closes its underapplied or overapplied overhead to Cost of Goods Sold, what is the adjusted cost of goods

sold for this year?