Rubi CVBA has provided the following data for the month of August. 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
Direct Materials	$ 6,074	$ 5,808	$ 4,562	$ 16,444
Direct Labor	11,557	14,186	7,265	33,008
Manufacturing Overhead Applied	41,068	42,791	17,995	101,854
Total	58,699	62,785	29,822	151,306

The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished 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.

Manufacturing overhead for the month was underapplied by $6,906.

The cost of goods sold for the month after allocation of any underapplied or overapplied manufacturing overhead for the month is: