Bunnell Corporation is a manufacturer that uses job-order costing. On January 1, the companys inventory balances were as follows: Raw materials $ 63,500 Work in process $ 32,000 Finished goods $ 36,000 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the companys predetermined overhead rate of $13.00 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 for the year: Raw materials were purchased on account, $584,000. Raw materials use in production, $537,600. All of of the raw materials were used as direct materials. The following costs were accrued for employee services: direct labor, $470,000; indirect labor, $150,000; selling and administrative salaries, $249,000. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $464,000. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $370,000. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year. Jobs costing $1,478,700 to manufacture according to their job cost sheets were completed during the year. 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. 0. What is the cost of goods available for sale during the year?