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. Work In Process Direct materials Direct labor Manufacturing overhead applied Total $ 1,620 5,420 4,134 Finished Goods $ 7,550 17,810 9,540 Cost of Goods Sold $ 14,570 34,550 18,126 Total $ 23,740 57,780 31,800 $ 11,174 $ 34,900 $ 67,246 $ 113,320 Manufacturing overhead for the month was underapplied by $4,400. 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