Paladin Parabolics Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1,960,000 and that employees would work a total of 98,000 direct labor hours. During March, the company worked on the following five jobs:

Job		Beginning Balance		Direct Materials added during March		Direct Labor added during March		Direct Labor Hours added during March
134		$218,600		$4,000		$8,400		430
158		45,275		2,500		12,160		475
212		21,800		86,400		36,650		3,450
287		34,350		41,800		31,850		2,200
301				18,990		21,845		1,400
Total		$320,025		$153,690		$110,905		7,955

Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March. Actual overhead for the month of March was $163,000. The manufacturing overhead account is disposed of annually, not monthly.

Calculate the cost of goods manufactured for March.