Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $17,000 at the beginning of the month and $38,800 at the end of the month. During the month, the company incurred direct materials cost of $107,800 and direct labor cost of $67,000. The actual manufacturing overhead cost incurred was $68,000. The manufacturing overhead cost applied to jobs was $71,000. The cost of goods manufactured for August was: