Madtack Company uses a job-order costing system and began the month

of March with three jobs in process. The cost of beginning work in

process plus the costs added during March are shown below:

Job #359 Job #360 Job #361

beginning work in process ..... $6,200 $4,800 $5,300

COSTS ADDED DURING MARCH

direct materials .............. $7,500 $5,100 $5,800

direct labor .................. 4,600 2,900 3,500

Madtack applies overhead to jobs at a rate of 175% of direct labor

cost. During March, Madtack completed and sold Job #359. Job #360

was also completed but was not sold by the end of March. Job #361

was not completed by the end of March.

Calculate Madtack's cost of goods manufactured for March.