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 $39,000 at the beginning of the month and $25,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $58,400 and direct labor cost of $33,100. The actual manufacturing overhead cost incurred was $54,700. The manufacturing overhead cost applied to Work in Process was $54,400. The cost of goods manufactured for June was: