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: Johnson Company applies overhead to jobs at a rate of 70% of direct materials used. During July, Johnson completed and sold Job A. Job E was completed during July, but only one-third of the job was sold as of the end of July. Job 0 was completed in July but none of the job was sold during July. Job U was not completed by the end of July. Johnson Company had actual overhead cost of $8,600 for July. Calculate Johnson Company's cost of goods sold for July after the overhead variance is closed