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 ..... $5,300 $3,600 $4,800 COSTS ADDED DURING MARCH

direct materials .............. $4,600 $3,300 $4,900 direct labor .................. 3,000 4,000 6,000 Madtack applies overhead to jobs using a plantwide pre-determined rate of 125% of direct labor cost. By the end of March, job #359 and job #361 had been completed. Job #360 was not completed by the end of March. In addition, by the end of March, 3,000 units from job #361 had been sold while none of job #359 was sold. Assume job #361 consisted of a total of 8,000 units. Madtack's actual overhead cost for the month of March totaled $14,000. The overhead variance is closed directly into cost of goods sold. Calculate Madtack's cost of goods manufactured for March. Do not use decimals in your answer.