Nincada's Cost of Goods Sold for the month after allocation of any underapplied or overapplied overhead is closest to _____________.

Nincada Inc 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 3,450 5,800 8,500 17,750 5,750 5,250 7,700 18,700 Direct Materials Direct Labor Applied Overhead Total 6,100 10,950 5,500 22,550 15,300 22,000 21,700 59,000 Manufacturing overhead for the month was overapplied by P5,000. 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 ending balances in those accounts