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Dustin Corporation uses a job-order costing system and a predetermined overhead rate based on labor hours worked. On October 1, the following information was reported

Dustin Corporation uses a job-order costing system and a predetermined overhead rate based on labor hours worked. On October 1, the following information was reported for jobs still in process at the end of September:

Job 301 Job 302

Machine hours used 140 200

Labor hours worked 70 100

Material cost $1,050 $2,200

Direct labor cost $ 770 $1,100

Overhead applied $875 $1,250

Costs added and production information for the month of October are as follows:

Job 301 Job 302 Job 303 Total

Material cost $2,695 $4,130 $5,820 $12,645

Direct labor cost $2,420 $2,156 $3,850 $8,426

Machine hours used 325 415 685 1,425

Labor hours worked 220 196 350 766

Indirect production costs incurred during October included charges for depreciation ($1,350), indirect labor ($920), indirect materials ($870), and other factory costs ($5,350). Dustin completed Job No. 302 and Job No. 303 during October. Job No. 302 was sold in October. What is the cost of goods manufactured for October?

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