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	Finished Goods	Cost of Goods Sold	Total
Direct materials	$ 1,540	$ 7,470	$ 14,490	$ 23,500
Direct labor	5,340	17,730	34,470	57,540
Manufacturing overhead applied	3,926	9,060	17,214	30,200
Total	$ 10,806	$ 34,260	$ 66,174	$ 111,240

Manufacturing overhead for the month was underapplied by $3,600.

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.