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 $15,500 at the beginning of the month and $35,200 at the end of the month. During the month, the company incurred direct materials cost of $98,200 and direct labor cost of $61,000. The actual manufacturing overhead cost incurred was $62,000. The manufacturing overhead cost applied to jobs was $65,000. The cost of goods manufactured for August was: