Dudek Industries uses a job order costing system and applies Manufacturing Overhead (MOH) based on Direct Labor Hours (DLHs) at a predetermined overhead rate of $8.55 per DLH. The company provided the following information for the most recent month of operations:

Direct materials purchased 49,400 $ Estimated DLHs for the period 1,975 DLHs Actual DLHs worked in the period 2,200 DLHs Actual Direct Labor cost 10.00 $ per DLH Actual MOH 19,100 Beg Balance End Balance Raw Materials (all Direct) 4,200 $ 3,600 $ Work in Process 20,000 $ 10,000 $ Finished Goods 16,000 $ 15,275

Before closing any over- or under-applied MOH, the unadjusted Cost of Goods Sold balance for the month would be closest to: