155.Determine the cost of Work-in-Process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period. Manufacturing overhead for the month was underapplied by $6,000. The company allocates any underapplied or overapplied overhead among Work-in-Process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Ardvark Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work-in- Finish Process Cost of Total ed Goods Goods Sold $3,500 $11,20 $51,800 $66,50 0 0 3,260 14,400 66,600 84,260 3.840 7.680 36,480 48,00 0 $10,600 $33.28 $154.880 $198.7 60