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Winslow Windows Manufactures Custom Windows for High Rise Buildings and Employs

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Winslow Windows manufactures custom windows for high rise buildings and employs a job-order costing system.During June, Winslow's transactions and accounts included the following:  Raw materials purchased $106,000 Direct labor cost incurred 42,000 Total manufacturing overhead applied 35,800 Raw Materials Inventory, beginning 13,100 Raw Materials I nventory, ending 11,600 Finished Goods Inventory, beginning 9,000 Work in Process Inventory, beginning 13,000 Work in Process Inventory, ending 14,100 Total manufacturing overhead incurred 34,200\begin{array}{lr}\text { Raw materials purchased } & \$ 106,000 \\\text { Direct labor cost incurred } & 42,000 \\\text { Total manufacturing overhead applied } & 35,800 \\\text { Raw Materials Inventory, beginning } & 13,100 \\\text { Raw Materials I nventory, ending } & 11,600\\\text { Finished Goods Inventory, beginning } & 9,000 \\\text { Work in Process Inventory, beginning } & 13,000 \\\text { Work in Process Inventory, ending } & 14,100 \\\text { Total manufacturing overhead incurred } & 34,200\\\end{array} How much is the cost of goods manufactured for June?


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