Tevebaugh Corporation is a manufacturer that uses job$-$order costing. The company closes out any overapplied or

underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the

just completed year:

Beginning inventories:

Finished goods $$30,000$

Estimated total manufacturing overhead at the beginning of the year $$568,000$

Estimated direct labor$-$hours at the beginning of the year $32,000$ direct labor

Results of operations:

Raw materials $($all direct$)$ requisitioned for use in production

Direct labor cost

Actual direct labor$-$hours

Manufacturing overhead:

Indirect labor cost

Other manufacturing overhead costs incurred

Selling and administrative:

Selling and administrative salaries

other selling and administrative expenses

Cost of goods manufactured

Sales revenue

Cost of goods sold $($unadjusted$)$

$$501,000$

$$683,000$

$33,000$ direct labor$-$

$$176,000$

$$420,000$

$$219,000$

$$346,000$

$$1,567,000$

$$2,498,000$

$$1,376,000$

The cost of goods available for sale is: