Demur Inc., a manufacturing company, has provided the following data for the month of April. The balance in the Work-in-Process Inventory account was $11,200 at the beginning of the month and $23,200 at the end of the month. During the month, the company incurred direct materials cost of $64,200 and direct labor cost of $40,200. The actual manufacturing overhead cost incurred was $41,200. The manufacturing overhead cost applied to Work-in-Process was $44,200. The cost of goods manufactured for April was