Burkhammer Inc. has provided the following data for the month of August. 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 $2,260 $12,180 $81,480 $95,920 Direct Labor $1,900 $14,500 $97,000 $113,400 Manufacturing overhead applied $1,590 $6,890 $44,520 $53,000 Total $5,750 $33,570 $223,000 $262,320 Manufacturing overhead for the month was underapplied by $9,000. The company allocates any underapplied or overapplied 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. Determine the cost of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period