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: Raw materials purchased $282,000 Direct materials used in 290,000 production Raw materials inventory, beginning 11,400 Corporate administrative costs 22,500 Selling expenses 16,500 Sales 389,000 Total manufacturing overhead 45,300 applied Total manufacturing overhead 49,100 incurred Finished goods, beginning 21,400 Work in process inventory 31,800 beginning 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