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 $41,000 at the beginning of the month and $26,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $58,800 and direct labor cost of $33,700. The actual manufacturing overhead cost incurred was $54,900. The manufacturing overhead cost applied to Work in Process was $54,800. The cost of goods manufactured for June was: