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 $18,500 at the beginning of the month and $42,400 at the end of the month. During the month, the company incurred direct materials cost of $117,400 and direct labor cost of $73,000. The actual manufacturing overhead cost incurred was $74,000. The manufacturing overhead cost applied to jobs was $77,000. The cost of goods manufactured for August was: