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:

COSTS ADDED DURING JULY:

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 $0.$ As of the end of July, all of Job A had

been sold and three$-$fourths of Job $0$ 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.