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 #361 $3,500 Job #359 Job #360 beginning work in process $4,800 $6,300 COSTS ADDED DURING MARCH direct materials . direct labor . $3,300 5,000 54,100 3,000 $4,600 4,000 . Madtack applies overhead to jobs at a rate of 70% of direct materials used. During March, Madtack completed and sold Job #360. Job #361 was also completed but was not sold by the end of March. Job #359 was not completed by the end of March. Madtack's actual overhead cost for the month of March totaled $9,500. Calculate Madtack's cost of goods manufactured for March