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 $34,000 at the beginning of the month and $23,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,400 and direct labor cost of $31,600. The actual manufacturing overhead cost incurred was $54,200. The manufacturing overhead cost applied to Work in Process was $53,400. The cost of goods manufactured for June was: