Given the following information from a company's records for the month of June, the company's COST OF GOODS MANUFACTURED for the period is closest to: Beginning Balance $ 200 Raw Materials Work In Process (WIP) Finished Goods Ending Balance $ 100 $ $ $ 50 $ 75 5 $ Costs incurred during the period: Direct Materials Indirect Materials Direct Labor Indirect Labor Applied Manufacturing Overhead Actual Manufacturing Overhead $ 1,200 400 900 200 1,100 1,350 $ $ $ $3,450 $3,800 $2,700 $3,200