Rieb Incorporated 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. {:[" Kork In "],[" Process "]:} {:[" Finished "],[" Goods "]:} {:[" Cost of Goods "],[" Sold "]:} Total Direct materials $3,750 $8,830 $47,350 $59,930 Direct labor 9,910 24,160 130,090 164,160 Nanufacturing overhead applied 6,440 11,270 62,790 80,500 Total $20,100 $44,260 $240,230 $304,590 Manufacturing overhead for the month was overapplied by $7,350. 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