In its job costing system, Pina 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, Pina had one job, #150, in process, with DM costs of $3,100 and DL costs of $4,100. 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 0 $5,100 $2,100 Direct labor $2,600 $6,100 $3.600 Actual MOH cost for the month of August was $27,700. During the month, Pina completed Jobs #150 and #151. What was Pina's Cost of Goods Manufactured for the month of August? Cost of goods manufactured $