Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $42,000 at the beginning of the month and $27,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $59,000 and direct labor cost of $34,000. The actual manufacturing overhead cost incurred was $55,200. The manufacturing overhead cost applied to Work in Process was $55,000. The cost of goods manufactured for June was: