Question: beland inc uses a joborder costing system in which any...

Beland Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed to cost of goods sold at the end of the month. In December the company completed job K79D that consisted of 23,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job K79D shows the following costs:

Beginning Balance	$55,200
Direct Materials	$489,900
Direct Labor Cost	$151,800
Manufacturing overhead cost applied	$448,500

During the month, the actual manufacturing overhead cost incurred was $427,570 and 5,000 completed units from job K79D were sold. No other products were sold during the month.

Determine the unadjusted cost of goods sold (in other words, the cost of goods sold BEFORE adjustment for any underapplied or overapplied overhead) for December.