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Connecticut Manufacturing began operations on January 1. During its first year of operations, Connecticut worked five industrial jobs and reported the following information at the

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

Work 1

job 2

job 3

job 4

job 5

Direct materials

2300

7.900

4,000

3500

1500

Direct labour

14.000

23.000

13,000

12,000

800

Allocated Manufacturing Overhead

1600

6500

2500

7500

200

Completed work:

June 30th

September 1st

October 15th

November 1st

Unfilled

work sold:

July 10th

September 12

Unsold

Unsold

N/A

Income:

47.000

41.000

N/A

N/A

N/A

Connecticut's overhead cost allocation left a debit balance of $1,400 in the manufacturing overhead account, which was zeroed out at the end of the year.

 What was the ending balance in Cost of Goods Sold for the year ending December 31?

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