Direct materials Direct labor Manufacturing overhead applied Total $ 1,590 5,390 4,056 $ 11,036 $ 34,660 Work In Process Finished Goods $ 7,520 17,780 9,360 Cost of Goods Sold $ 14,540 34,520 17,784 Total $ 23,650 57,698 31, 200 $ 112,540 $ 66,844 Manufacturing overhead for the month was underapplied by $4,100. 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 overhead applied during the month in those accounts. Required: Determine the cost of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period.