Aiko, Inc. has provided the following data for the month of June. 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	$ 9,951	$ 5,884	$ 6,929	$ 22,764
Direct Labor	12,664	15,178	7,093	34,935
Manufacturing Overhead Applied	44,740	53,566	23,919	122,225
Total	67,355	74,628	37,941	179,924

The company allocates any underapplied or overapplied manufacturing 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.

Manufacturing overhead for the month was overapplied by $4,748.

The finished goods inventory at the end of the month after allocation of any underapplied or overapplied manufacturing overhead for the month is: