D Question 11 1 pts Nincada Inc Inc 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 6,560 P 8,800 P 10,080 P 25.440 Direct Labor 5,950 8.250 7,200 21,400 Applied Overhead 5,340 7,940 11,280 24,560 Total P 17,850 P 24,990 P 28,560 P 71,400 Manufacturing overhead for the month was UNDERAPPLIED by P5,000. 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 ending balances in those accounts. Nincada's Finished Goods after allocation of any underapplied or overapplied overhead is closest to P_ Note: For interim calculations, use 5 decimal places; Round-off final answer to a whole number