Connecticut Manufacturing began business on January 1. During its first year of operation, Connecticut worked on five industrial jobs and reported the following information at year-end:

	Job 1	Job 2	Job 3	Job 4	Job 5
Direct Materials	2,300	7,900	4,000	3,500	1,500
Direct Labor	14,000	23,000	13,000	12,000	800
Allocated Mfg. Overhead	1,600	6,500	2,500	7,500	200
Job completed:	Jun 30	Sep 1	Oct 15	Nov 1	Not completed
Job sold:	Jul 10	Sep 12	Not sold	Not sold	N/A
Revenues:	47,000	41,000	N/A	N/A	N/A

Connecticut's allocation of overhead costs left a debit balance of $1,400 in the Manufacturing Overhead account, which was adjusted to zero at year-end. What was the final balance in Cost of Goods Sold for the year ended December 31?