Before prorating the manufacturing overhead costs ot the end of 2023, the Cost of Goods Sold and Finished Goocts inventory accounts had applied ovethead costs of $59,100 and $36,000 in them, respectively. There was no Work-in-Process of the beginning or end of 2023 . During the year, manufacturing overhead costs of $90,000 were actustly incurred, The balance in the Applled Manufacturing Overhead was $95,100 at the end of 2023 . If the under-or overapplied overhead is prorated between Cost of Goods Sold and the inventory accounts, how much wil be allocated to the Finished Goods inventory? Note: Rounded to the nearest whole dollar. Multiple Choice $1,931 $3,07 $346 $369