QUESTIONS 13-14 GROUP 8 13-14. Alvernaz Inc. has provided the following data for the month of April. 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 of Process Goods Goods Sold Total Direct materials ................ $ 7,440 $13,300 33 35.150 33 55890 Direct labor ...................... 7.560 18.200 48.100 73.860 l\\\"[anufacturi11g overhead applied .......................... 5,700 8.740 23.560 38,000 Total ................................. $20,700 $40,240 $106,810 $167,750 Manufacturing overhead for the month was overapplied by $2,000. The company allocates any underapplied or overapplied overhead among work in process, nished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts