D Question 12 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 P 4,450 P 5,800 P 8,500 P 18,750 Direct Labor 5,750 5.374 9,700 20.824 Applied Overhead 6,200 11,950 7.876 26,026 Total P 16,400 P 23,124 P 26,076 P 65,600 Manufacturing overhead for the month was OVERAPPLIED by $7,000. 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 Cost of Goods Sold 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