kubinski 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. work in process finished goods cost of goods sold total direct materials $ 10350 $ 17640 $ 84560 $ 112550 direct labor 3020 9450 45300 57770 manufacturing overhead applied 4800 6000 29200 40000 total $ 18170 $ 33090 $ 159060$ 210320 manufacturing overhead for the month was overapplied by $2000. the corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. the work in process inventory at the end of march after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: round intermediate percentage computations to the debit finished goods of 300 credit to finished goods of 33090 credit to finished goods of 300 debit to finished good of 33090