Carbon Factors manufactures emission detectors and employs a job-order costing system. During June, the company's transactions and accounts included the following

Raw materials purchased                          $265,000

Direct materials used in production            262,000

Raw materials inventory, beginning              4,200

Corporate administrative costs                    21,400

Selling expenses                                         18,500

Sales                                                         334,000

Total manufacturing overhead applied       39,200

Total manufacturing overhead incurred      38,100

Finished goods, beginning                          17,200

Work in process inventory, beginning        13,700

Work in process inventory, ending             15,600

Direct labor cost incurred                           48,000

Finished goods, ending                               16,300

How much is cost of goods manufactured for June? Show all your computations.