Rediger Inc., a manufecturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $24,000 at the beginning of the month and $18,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,400 and direct labor cost of $28,000. The actual manufocturing overhead cost incurred was $53,200. The manufacturing overhead cost applied to Work in Process was $51,400. The cost of goods manufactured for June was