F5k8-2n Company uses a job-order costing system and applies overhead costs to jobs using a pre-determined overhead rate of 190% of direct materials cost. F5k8-2n Company began work on four jobs during June. Information related to the four jobs appears below:  Job G-m3 Job K-q1 COSTS ADDED DURING JUNE direct materials .............. $5,100 $4,800 direct labor .................. $3,300 $1,900  Job S-p9 Job W-b4 COSTS ADDED DURING JUNE direct materials .............. $4,200 $3,500 direct labor .................. $5,600 $4,800 By the end of June, Jobs G-m3 and S-p9 had been completed while Jobs K-q1 and W-b4 were not completed. In addition, all of the units from Job G-m3 have been sold and one-half of the units from Job S-p9 were sold. The actual overhead cost for June amounted to $28,310. F5k8-2n Company had no inventories of any type at June 1. Calculate F5k8-2n Company's cost of goods sold for June after the overhead variance has been closed.