At the end of February the inventory accounts of Townley Inc. showed balances before adjustment for over or under applied overhead of Work in Process $24,700; Finished Goods $58,800; and Cost of Goods Sold $107,460. Manufacturing overhead for the month was overapplied by $3,120. The company allocated any underapplied or overapplied overhead among the above accounts using an adjustment rate of $0.06 per dollar of the original allocation.

- What is the adjusted final account balance for Cost of Goods Sold? (Round your answer to the nearest $1.00)

- What is the adjusted final account balance for Finished Goods? (Round your answer to the nearest $1.00)

- What is the adjusted final account balance for Work in Process? (Round your answer to the nearest $1.00)