A series of computer and backup system failures caused the loss of most of the company records at Stotter, Incorporated. Information technology consultants for the company could recover only a few fragments of the company's factory ledger for July as follows: Further investigation and reconstruction from other sources yielded the following additional information: - Based on records for January through June, overhead is applied at the rate of $24 per direct labor-hour. - The production superintendent's cost sheets showed only one job in Work-in-Process Inventory on July 31 . Materials of $15,838 had been added to the job, and 308 direct labor-hours had been expended at $30 per hour. - The employment department has verified that there are no variations in pay rates among direct-labor employees. - No indirect materials were issued from inventory during the period. - The controller had just allocated the underapplied overhead to Cost of Goods Sold. Finished Goods Inventory, and Work-in-Process Inventory. (This allocation is done monthly at Stotter, Incorporated and is based on account balances.) The controller remembers making the $2,370 entry in Finished Goods Inventory as a part of the allocation and that the total underapplied overhead was $15,800. - Data used in a study on inventory levels at Stotter, Incorporated indicate that the finished goods inventory increased by $22,700 in July. Required: Determine the following amounts