Before prorating the manufacturing overhead costs at the end of $2023,$ the Cost of Goods Sold and Finished Goods Inventory accounts had applied overhead costs of $$58,800$ and $$33,000$ in them, respectively. There was no Work$-$in$-$Process at the beginning or end of $2023.$ During the year, manufacturing overhead costs of $$87,000$ were actually incurred. The balance in the Applied Manufacturing Overhead was $$91,800$ at the end of $2023.$ If the under$-$or overapplied overhead is prorated between Cost of Goods Sold and the inventory accounts, how much will be allocated to the Finished Goods Inventory?

Note: Rounded to the nearest whole dollor.

Multiple Choice