Test Company uses a normal, job-order cost system to determine product cost. The following jobs were in process on July 1.

	Job 603	Job 604	Job 605
Direct materials	$1,600	$1,200	$800
Direct labor	2,000	1,500	1,000
Applied overhead	1,500	1,125	750

During July, Test Company completed Jobs 603 and 604 and began production on Jobs 701 and 702. Jobs 605, 701, and 702 were still in process on July 31. There was on finished goods inventory on July 1. Test Company delivered Job 603 and billed the customer for cost plus 20%.

The following costs were added to production during July.

	Job 603	Job 604	Job 605	Job 701	Job 702
Direct materials	$850	$1,000	$1,200	$650	$500
Direct labor	1,000	1,500	1,600	800	600
Applied overhead	750	1,125	1,200	600	450

Actual overhead cost for July totaled $4,250. The overhead variance is considered immaterial.

Determine cost of goods sold for July before adjusting for the overhead variance.

Note: Give your answer using dollar signs and commas but no decimal points (cents).

Example: $12,345

Determine cost of goods sold for July after adjusting for the overhead variance.

Note: Give your answer using dollar signs and commas but no decimal points (cents).

Example: $12,345