Evener, Inc. has provided the following data for the month of July. 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	$6,030	$16,560	$23,400	$45,990
Direct Labor	3,770	16,560	23,400	43,730
Manufacturing overhead applied	4,950	11,550	16,500	33,000
Total	$14,750	$44,670	$63,300	122,720

Manufacturing overhead for the month was overapplied by $3,000

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 overapplied during the month in those accounts.

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.