Stangl 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. Direct materials Manufacturing overhead applied Work In Process $ 1,670 Total $ 23,890 57,930 32,800 Cost of Goods Sold $ 14,620 34,600 18,696 $ 114,620 Direct labor 5,470 4,264 Finished Goods $ 7,600 17,860 9,840 Total $ 11,404 $ 35,300 $ 67,916 Manufacturing overhead for the month was underapplied by $4,900. 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. Work in process Finished goods Cost of goods sold Allocation of Underapplied/Overapplied Overhead