23. A company has $50,000 in overallocated overhead. When using the most theoretically correct method of allocating the $50,000, $8,000 is allocated to Work in Process and $10,000 is allocated to Finished Goods. With this allocation, net operating income for the company is $200,000. If the company closed ALL the overallocated overhead to Cost of Goods Sold, compute the net operating income for the company.