On January 1, 2020, Heisenberg Industries" partially completed jobs cost $85,000. At year end on December 31, 2020, Heisenberg's Work in Process Inventory account had an ending balance of $98,000. The machinery in Heisenberg's factory recorded 820,000 machine hours during the year 2020. Also, during the year 2020, the following costs were incurred to complete twenty jobs: Direct Materials $420,000, Direct Labor $380,000, and estimated Factory Overhead cost applied at a rate of $0.23 per machine hour. Calculate the cost of completed jobs transferred to Finished Goods Inventory during the year 2020