Stangl Inc. 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 Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods $ 1,610 $ 7,540 5,410 17,8 4,188 9,480 $ 11,128 $ 34,820 Cost of Goods Sold $ 14,560 34,540 18,012 $ 67,112 Total $ 23,710 57,750 31,600 $ 113,060 Manufacturing overhead for the month was underapplied by $4,300. 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 overhead applied during the month in those accounts. Required: Determine the cost of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period. Allocation of Underapplied/Overapplied Overhead Work in process Finished goods Cost of goods sold SLS Systems uses ure OnWiriy udid 11S LOS Voluite-filludildiyses Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $325,000 195,000 130,000 105,000 $ 25,000 What is total contribution margin if sales volume increases by 30%? Multiple Choice $130,000 $32,500 What is total contribution margin if sales volume increases by 30%? Multiple Choice $130,000 $32,500 $169,000 $17,500