Zander Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In July the company completed job F21X that consisted of 21,000 units of one of the company's standard products. No other jobs were in process or sold during the month. The job cost sheet for job F21X shows the following costs: Beginning balance Direct labor Direct materials Manufacturing overhead cost applied $ 44,100 $ 564,900 $ 195,300 $315,000 During the month, 14,000 completed units from job F21X were sold. The cost of goods sold for July is closest to: