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.

	Work In Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	1,640		$	7,570		$	14,590		$	23,800
Direct labor		5,440			17,830			34,570			57,840
Manufacturing overhead applied		4,186			9,660			18,354			32,200
Total	$	11,266		$	35,060		$	67,514		$	113,840

Manufacturing overhead for the month was underapplied by $4,600.

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