is this correct?

4) Cincinnati Manufacturing began business on January 1. During its first year of operation, Cincinnati worked on five industrial jobs and reported the following information at year-end: Direct Materials Direct Labor Allocated Mfg. Overhead Job 1 $2300 $14,000 $1600 Job 2 $7900 $23,000 $6500 Job 3 $4,000 $13,000 $2,500 Job 4 Job 5 $3,500 $1,500 $12,000 $800 $7,500 $200 Not Nov 1 completed Not sold N/A N/A Job completed: Job sold: Revenues: Jun 30 Jul 10 $47,000 Sep 1 Sep 12 $41,00d Oct 15 Not sold N/A N/A Cincinnati's allocation of overhead costs left a debit balance of $1,400 in the Manufacturing Overhead account, which was adjusted to zero at year-end. Calculate the final balance in Cost of Goods Sold for the year ended December 31. Cost of Goods Sold: Job 1 = ($2,300 + $14,000+ $1,600 = $17.900 Job 2 = ($7,900 + $23,000 + $6,500) = 37.400 Under allocated overhead costs= 1,400 Balance in Cost of Goods Sold=17900+37400+1400 =$56,700