Nash Company started business on 1/1/2017. The accounting period is one month. Nash uses normal job-order costing system and applies MOH based on machine hour. On 1/1/2017, Nash estimated that the MOH for the month of January is expected be $30500 and that the machine hours are expected to be 1200 hours. During the month of January, Nash received only one job (job #100). The actual costs spent on that job are $14700 of DM and $5000 of DL. In addition, Job 100 used 400 machine hours. Job 100 was completed and delivered on January 21. The shipping costs of Job 100 were $7,000. On 31/1/2017 (the end of the period), the actual MOH showed on the debit side a total amount of $21,000. Calculate the total cost of goods manufactured (CGM) of job 100