In its job costing system, Flint 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, Flint had one job, #150, in process, with DM costs of $2,400 and DL costs of $3,400. During August, direct material and direct labor costs were added to Job #150, as well as new Jobs #151 and #152, as follows. Job #150 Job #151 Job #152 Direct materials $4,400 $1,400 Direct labor $1,900 $5,400 $2,900 Actual MOH cost for the month of Augustwas $22,800. During the month, Flint completed Jobs #150 and #151. (a) What was Flint's Cost of Goods Manufactured for the month of August? Cost of goods manufactured