Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending $ 29,000 $31,000 $ 17,000 $19,000 $ 33,000 $48,000 Raw materials Work in process Finished goods Additional information: Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing $67,000 $92,000 $60,000 overhead cost incurred $ 8,400 Manufacturing overhead cost applied to Work in Process $59,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is: