Hard Walks Inc. designs and builds custom sidewalks and employs a job-order costing system. During June, the company's transactions and accounts included the following: Category Value Raw materials purchased $282,000 Direct materials used in production 290,000 Raw materials inventory, beginning 11,400 Corporate administrative costs 22,500 Selling expenses 16,500 Sales 389,000 Total manufacturing overhead applied 45,300 Total manufacturing overhead incurred 49,100 Finished goods, beginning 21,400 Work in process inventory, beginning 31,800 Work in process inventory, ending 28,700 Direct labor cost incurred 42,300 Finished goods, ending 23,500 How much is cost of goods manufactured for June