Nos. 26 to 28 are based on the following information: Lairon Steelworks Inc has provided the following data for the month of February. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. 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. Note: For interim calculations, use 5 decimal places; ROUND-UP final answer to a whole number. 26. The WORK-IN-PROCESS after the allocation of any underapplied or overapplied overhead for the month is closest to F 27. The FINISHED GOODS after allocation of any underapplied or overapplied overhead for the month is closest to F 28. The COST OF GOODS SOLD after allocation of any underapplied or overapplied overhead for the month is closest to P