Marigold Company manufactures custom-order furniture. During 2020, actual manufacturing overhead totaled $710000. Based on the 2020 results, and projected production for 2021, management prepared the 2021 budget and estimated that manufacturing overhead would total $1095600. The estimated number of direct labor hours for 2021 is 49800, and the estimated amount of direct labor cost is $920000. The company plans to use direct labor hours as the basis to allocate overhead to jobs. During May and June 2021, employees worked on the following four jobs: Job X43 Job X87 Job Z22 Job A33 Monthly data May Direct materials Direct labor cost Direct labor hours $85500 $100100 $72600 $92900 4570 $44400 $78600 $37400 $52700 2550 5200 3970 June Direct materials Direct labor cost Direct labor hours $23400 $29000 $41200 $52000 2700 $36000 $62000 $24800 $33000 1400 3000 1650 All jobs were started in May. Jobs X87 and A33 were completed and delivered to customers during June. What is cost of goods sold for June? $405900 $240300 $418640 $658940