Castagnola 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 Finished Goods Cost of Goods Sold Total Direct materials $ 880 $ 5,500 $ 23,100 $ 29,480 Direct labor 4,100 17,600 73,920 95,620 Manufacturing overhead applied 2,460 7,380 31,160 41,000 Total $ 7,440 $ 30,480 $ 128,180 $ 166,100 Manufacturing overhead for the month was overapplied by $1,000. The company 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 overhead applied during