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

		Pants		Jerseys		Jackets
Direct materials		$4.47		$6.85		$44.72
Direct labor		2.40		1.92		14.40
Manufacturing overhead		3.00		2.40		18.00
Total unit cost		$9.87		$11.17		$77.12
Sales price per unit		$12.00		$14.80		$125.00

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

Job		Units		Accumulated Cost
PA-1247Pants		100		$717
JE-1397Jerseys		200		1802
JA 426Jackets		50		3046
				$5565

During June, a total of $191591 in direct materials and $74208 in direct labor costs were incurred. Units finished and sold during June were as follows:

Product		Units Finished		Units Sold
Pants		13500		14000
Jerseys		3200		3100
Jackets		2500		2500

Calculate the Cost of Goods Manufactured for June