Roger Inc. has provided the following data for the month of June. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below we all for the current month Cost of Work in Finished Goods Process Goods Sold Total Direct Materials $2,380 516,790 $43.930 563.100 Direct Labor 1.710 16,06042020 559.290 Manufacturing Overhead Acolled 1,520 9800 26.600 $38.000 Tool $5.610 $42.730 5112 550 5160.890 Manufacturing overtred for the month was overapplied by $1,000 The company locates way underapplied or overcoled manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the banks of the overhead clied during the month in those accounts The War Process inventory at the end of June after wocation of any underapplied or overapplied manufacturing overhead for the month is closest to: 5564 55.10