Budgeted direct labor hours are 5,000. Manufacturing overhead has variable overhead cost of $3 per direct labor hour, and total budgeted fixed cost of manufacturing overhead is $40,000. The total budgeted manufacturing overhead budget is For the year, Monday Company has budgeted cost of goods manufactured of $600,000, estimated beginning finished goods inventory of $200,000, and desired ending finished goods inventory of $250,000. The budgeted cost of goods sold is