Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $201,600 of raw materials on credit; issued materials to production of $198,000 of which $30,900 were indirect. Minstrel incurred a factory payroll of $151,800, of which $40,900 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 $15,800 and $27,600 respectively. Compute the cost of jobs transferred to