Naranjo Company designs industrial prototypes for outside companies. Budgeted overhead for the year was $$240,000,$ and budgeted direct labor hours were $24,000.$ The average wage rate for direct labor is expected to be $$20$ per hour. During June, Naranjo Company worked on four jobs. Data relating to these four jobs follow:

Job $39$ Job $40$ Job $41$ Job $42$

Beginning balance $$22,800$ $$35,600$ $$19,900$ $$900$

Materials requisitioned $20,90023,40013,50013,800$

Direct labor cost $12,00020,5008,1504,700$

Overhead is assigned as a percentage of direct labor cost. During June, Jobs $39$ and $40$ were completed; Job $39$ was sold at $115$ percent of cost$.($Naranjo had originally developed Job $40$ to order for a customer; however, that customer was near bankruptcy and the chance of Naranjo being paid was growing dimmer. Naranjo decided to hold Job $40$ in inventory while the customer worked out its financial difficulties. Job $40$ is the only job in Finished Goods Inventory.$)$ Jobs $41$ and $42$ remain unfinished at the end of the month.

$1.$Calculate the balance in Work in Process as of June $30.$

$2.$Calculate the balance in Finished Goods as of June $30.$

$3.$Calculate the cost of goods sold for June.

$4.$ Calculate the price charged for Job $39.$ Round your answer to the nearest cent.