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 $4,800 Job #360 $3,500 Job #361 $5,300 beginning work in process ..... COSTS ADDED DURING MARCH: direct materials ..... direct labor ............ $4,100 5,000 $3,000 3,900 $6,400 4,000 Madtack applies overhead to jobs at a rate of 80% 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 for March after the overhead variance is closed