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: beginning cost JobA $4,900 Job E $7,700 beginning cost .. Job 0 $6,300 Job U $2,100 COSTS ADDED DURING JULY: direct materials used direct labor cost .... ....... JobA $5,200 $6,400 Job E $3,900 $4,300 Job 0 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 75% of direct materials used. During July, Johnson completed and sold Job A. Job o was completed during July, but was not sold as of the end of July. 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