In its job costing system, Blue Co. applies MOH to jobs using a budgeted MOH rate based on DL dollars. The rate, which is 200% of DL dollars, was calculated last December and will be used throughout the current year. On August 1, Blue had one job, #150, in process, with DM costs of $4,300 and DL costs of $5,300 During August, direct material and direct labor costs were added to Job #150, as well as new Jobs #151 and #152, as follows. Actual MOH cost for the month of August was $36,100. During the month, Blue completed Jobs #150 and #1151. What was Blue's Cost of Goods Manufactured for the month of August? Cost of goods manufactured