Beshaw Incorporated has provided the following data for the month of January. 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 Direct materials $ 3,440 Direct labor 6,160 Finished Goods $ 8,450 16,250 Cost of Goods Sold $ 61,880 Total $ 73,770 119,000 141,410 Manufacturing overhead applied 3,300 6,050 45,650 55,000 Total $12,900 $30,750 $226,530 $270,180 Manufacturing overhead for the month was underapplied by $7,000. The Corporation 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 manufacturing overhead applied during the month in those accounts. The cost of goods sold for January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: