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: Direct Materials Direct Labor Allocated Mfg. Overhead Job completed: Job sold: Revenues: Job 1 Job 2 Job 3 Job 4 Job 5 $2,800 $8,400 $4,000 $3,500 $1,500 $15,000 $21,300 $13,000 $12,000 $800 $1,700 $7,600 $2,500 $7,500 $200 Jun 30 Jul 10 $33,000 Sep 1 Sep 12 $48,000 Oct 15 Nov 1 Not completed Not sold N/A Not sold N/A N/A N/A Connecticut's allocation of overhead costs left a debit balance of $1,700 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?