Held Inc. provided the following data for June. There was no initial inventory; as a result, all of the direct materials, direct labor and manufacturing overheads listed below are for the current month.

	Work In Progress			Finished goods			cost of goods sold			Total
Direct materials	$	5.890		$	14.070		$	95.760		$	115.720
direct labor		9.680			20.100			136.800			166.580
Production overhead applied		5.880			10.080			68.040			84.000
Total	$	21.450		$	44.250		$	300.600		$	366.300

Over $1,000 in manufacturing overhead for the month was applied.

The company distributes the under-applied or over-applied general production expenses in these accounts on the basis of the general expenses applied during the month among the ongoing works, finished goods and the cost of goods sold at the end of the month.

After allocating under- or over-applied manufacturing overheads for the month, what is the cost of goods sold for the month of June?