Aardvark Incorporated 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.

Work-in-Process. Finished Goods Cost of Goods Sold. Total

Direct materials $ 3,500 $ 11,200 $ 51,800 $ 66,500

Direct labor 3,260 14,400 66,600 84,260

Manufacturing overhead applied3,840 7,680 36,480 48,000

Total $ 10,600 $ 33,280 $ 154,880 $ 198,760

-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:

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.