Inventories:Raw materialsWork in processFinished goodsBeginning Ending$ $44,000$ $$38,500$$ $24,500$ $$34,000$$ $40,500$$$55,500$Additional information:Raw materials purchasesDirect labor costManufacturing overhead cost incurredoverhead cost incurredManufacturing$$74,500$$$99,500$$$67,500$Indirect materials included in manufacturing$$11,400$$$66,500$overhead cost applied to Work in Process$100\%$Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.The cost of goods manufactured for July is: