Swindle Corporation uses a Job Cost Accounting System. On July 1 it has a beginning balance in its Work in Process Inventory Account of $550,000, and two partially completed Jobs (#20 & #21) in production. If Direct Materials cost assigned to Jobs 20 & 21 during the month of June was $323,000, and Swindle uses a Predetermined Factory Overhead Rate: 90% of Direct Labor Cost, calculate the amount of Factory Overhead cost applied to Jobs 20 & 21 combined as of July 1 (round to nearest $1).

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