Coatney Incorporated has provided the following data for the month of October. 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	$ 3,760	$15,870	$ 76,130	$ 95,760
Direct labor	2,400	12,420	59,580	74,400
Manufacturing overhead applied	1,950	6,240	30,810	39,000
Total	$ 8,110	$34,530	$166,520	$209,160

Manufacturing overhead for the month was overapplied 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 finished goods inventory at the end of October after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

Multiple Choice

$35,650

$35,686

$33,410

$33,374