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. Direct materials Direct labor Manufacturing overhead applied Total Work In Finished Process Goods Cost of Goods Sold Total $ 880 $ 5,500 $23,100 $ 29,480 4,100 17,600 73,920 95,620 2,460 7,380 31,160 41,000 $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 the month in those accounts. The finished goods inventory at the end of January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: