Use the information below to answer the following two questions: Radcliffe, Inc. began operations in March and uses job order costing with Manufacturing Overhead (MOH) applied to production at a predetermined overhead rate of 150% of Direct Labor Cost. Below is selected information related to the first 3 months:

Job #101 March April Job #102 April April Job #103 April May March April Direct Material used in production $ 4,400 $ 26,000 Actual Direct Labor Cost incurred $ 2,200 $ 20,000 Actual MOH Cost incurred $ 3,450 $ 29,325

If as of April 30, Job #103 had incurred $2,800 in actual Direct Material and $1,800 in actual Direct Labor, Cost of Goods Manufactured (COGM) for the month of April was: