Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending Raw materials $39,000 $36,000 Work in process $22,000 $29,000 Finished goods $38,000 $53,000 Additional information: Raw materials purchases $72,000 Direct labor cost $97,000 Manufacturing overhead cost incurred $65,000 Indirect materials included in manufacturing overhead cost incurred $10,400 Manufacturing overhead cost applied to Work in Process $64,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is: