NDP Company applies overhead to jobs using a pre-determined overhead rate of 60% of direct labor cost. During 2021, NDP Company began work on three jobs. Information relating to these three jobs appears below:  Job #1 Job #2 Job #3 direct materials ...... $74,300 $75,000 $69,000 direct labor cost ..... $82,000 $60,700 $64,000 By the end of 2021, job #1 and job #3 had been completed. Job #2 was not completed by the end of 2021. Additionally, by the end of 2021, one-half of job #3 had been sold and one-third of Job #1 was sold. NDP Company incurred total actual overhead cost of $122,740 during 2021. Calculate the cost of goods sold reported by NDP Company for 2021 after the overhead variance has been closed.