Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $213,600 of raw materials on credit issued materials to production of $208,000 of which $33,900 were indirect. Minstrel incurred a factory payroll of $157.800, of which $43,900 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $16,800 and $29,600 respectively. Compute the cost of product transferred to Finished Goods Inventory