Redinger Inc., a manufacturing company that closes its accounting year in December, has provided the following data for the month of June: WIP inventory at the beginning of the month was $22,000 and at the end of the month it was $17,000. During the month, the company incurred direct materils cost of $55,000 and direct labor of $28,000. The actual manufacturing overhead costs were $53,000. The Manufacturing Overhead applied to WIP was $51,000. COGS was: