Jaquish Incorporated has provided the following data for the month of January, 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 Finished Cost o'F Process Goods Goods Sold Total Direct materials $2,446 $ 7,886 $ 37, 966 $ 48,148 Direct labor 3,199 12,439 69,649 76,319 Manufacturing overhead applied 3,299 6,499 36, 499 49,969 Total $3,836 $26,686 $128, 949 $164,456 Manufacturing overhead for the month was underaoplied by $6,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, nished goods, and cost of goods sold at the end ofthe month on the basis ofthe overhead applied during ,he month in those accounts, The finished goods inventory atthe end of January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to