Help S Saved Stangl Inc. has provided the following data for the month of September. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods 5 1,560 $ 7,490 5,360 17.750 3,978 9,180 $ 10,898 $ 34,420 Cost of Goods Sold $ 14,510 34,490 17,442 $ 66,442 Total $ 23,560 57,600 30, 600 $ 111,760 Manufacturing overhead for the month was underapplied by $3,800. 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. Allocation of Underapplied/Overapplied Overhead Work in process Finished goods Cost of goods sold