Office Ltd manufactures furniture for computer work stations. The company uses a job costing system. Manufacturing overhead is applied to production at a predetermined overhead rate of 150% of direct labour cost. Job MSW 405 (started during May) was the only job in process at close of business on 31 May, with accumulated costs as follows: Direct material: $850 Direct labour: $600 Other information relating to the company's inventories and production for the month of June is as follows: Direct Materials used: $10,500 Direct Labour incurred: $7,200 Actual overhead cost: $11,300 WIP closing balance: $12,500 FG-opening balance: $17,500 FG-closing balance: $9,500

Required: 1. Calculate the cost of goods manufactured for the month of June.

2. Calculate the estimated (unadjusted) cost of goods sold for the month of June.

3. Calculate the adjusted cost of goods sold for the month of June.