Raw materials$ $28,000$$ $30,500$Work in process$ $16,500$$ $18,000$Finished goods$ $32,500$$ $47,500$

Additional information:

Raw materials purchases$ $66,500$Direct labor cost$ $91,500$Manufacturing overhead cost incurred$ $59,500$Indirect materials included in manufacturing overhead cost incurred$ $8,200$Manufacturing overhead cost applied to Work in Process$ $58,500$

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

The cost of goods manufactured for July is: