What is the cost of goods available for sale for this year?

Bunnell Corporation is a manufacturer that uses job-or er costing, On January 1, the compony'S inventory balances were Raw materials Work in process Finished goods $ 74, eoo $ 31,800 $ 52,200 The company applies Overhead cost to jobs Gstng directiabofihors. For this year, the company's predetermined overhead rate of $14.50 per direcy labor-hoor was based on cost formu!e that estimated $580,000 of total manufacturing overhead for an estimated activity 'leveii Of 40,000 direct abor-hoursl' The following transactions were recorded thjS' year. Raw materials were purchased, 0K account; $690,008 b. Raw materials used in productiotf; $641,800- All of of e r" materials yvere used as direct materials. c. The following costs were accrued for employee services: direc+ labor) $530,000; indirect labor; $150,000; selling and administrative salarieS, $308,000 d. 'Incurred various selling and admihisirative expenses (e.g., advertising, sales travel costsand finished goods warehousing), $457,000. e. Incurred various manufacturing overhead costs e.g. depreciation;'iosurance, and utilities), $430,000. g. Jobs costing $1,703,300 to manuf9Cture accprd!ng 9 thei 'job eos\ sheet?' were completed during the year- h. Jobs were sold on account to customers during th year T ri tote f The jobs cost to manufacture according to theirjob cost sheet 10- What is the cost of goods available for sale foe thi ear? Costof oods available for ale