Alvardo 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.

	Work in Process		Finished Goods		Cost of Goods Sold			Total
Direct materials	$	3,900	$	11,200	$	51,200	$	66,300
Direct labor		3,000		14,500		66,600		84,100
Manufacturing overhead		2,820		8,930		35,250		47,000
Total	$	9,720	$	34,630	$	153,050	$	197,400

Manufacturing overhead for the month was over applied by $6,200.

The company allocates over applied 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.

Required:

Determine the cost of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied manufacturing overhead for the period. (Round your intermediate calculations to nearest whole number. Omit the "$" sign in your response.)

	Cost
Work in process	$
Finished goods
Cost of goods sold
Total	$