Madtack Company uses a job-order costing system and started 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 ..... $4,800 $6,300 $3,500 

COSTS ADDED DURING MARCH direct materials .............. $3,300 $4,100 $6,400 direct labor .................. 5,000 3,000 4,000 

Madtack applies overhead to jobs at a rate of 75% of direct materials used. During March, Madtack completed and sold Job #361. Job #359 was also completed but was not sold by the end of March. Job #360 was not completed by the end of March. Madtack's actual overhead cost for the month of March totaled $11,500. 

Calculate Madtack's cost of goods sold after the overhead variance is closed for March. Do not use decimals in your answer.