Johnson Company uses a job$-$order costing system and started

the month of July with four jobs in process. The cost of

beginning work in process plus the costs added during July

are shown below:

Job A Job E

beginning cost $................$ $$4,900$ $$7,700$

Job O Job U

beginning cost $................$ $$6,300$ $$2,100$

COSTS ADDED DURING JULY:

Job A Job E

direct materials used $.........$ $$5,200$ $$3,900$

direct labor cost $.............$ $$6,400$ $$4,300$

Job O Job U

direct materials used $.........$ $$4,600$ $$2,800$

direct labor cost $.............$ $$5,100$ $$3,700$

Johnson Company applies overhead to jobs at a rate of $70\%$ of

direct materials used. During July, Johnson Company completed

both Job A and Job O$.$ As of the end of July, all of Job A had

been sold and three$-$fourths of Job O had been sold. Neither

Job E nor Job U was completed in July.

Johnson Company had actual overhead cost of $$8,500$ for July.

Calculate Johnson Company's cost of goods sold for July after

the overhead variance is closed.