Rediger Incorporated a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $27,000 at the beginning of the month and $19.500 at the end of the month. During the month, the Corporation incurred direct materials cost of $56,000 and direct labor cost of $29,500. The actual manufacturing overhead cost incurred was $53,500. The manufacturing overhead cost applied to Work in Process was $52,000. The cost of goods manufactured for June was: