Claremount Construction uses a job order costing system. During the month, Claremount purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Claremount incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Claremount uses a predetermined overhead application rate of 150% of direct labor cost. Claremount's beginning and ending Work in Process Inventory are $15,500 and $27,000 respectively. Compute the cost of jobs transferred to Finished Goods Inventory