The following data is for Cassie Company for the month. As here were no beginning inventories; all amounts listed are for the current month, Direct materials Direct labor Manufacturing overhead applied Total Work-in- Process $ 6,110 3,530 3,332 $12,972 Finished Goods $ 12,600 11,600 7,497 $31,697 Cost of Good Sold Total $112,420 $131, 130 102,740 117,870 72,471 83,300 $287,631 $332,300 MOH for the month was underapplied by $11300. The company allocates any under-applied or over-applied overhead among Work-In-Process, Finished Goods, and Cost of Goods Sold, The journal entry to record the allocation of any under-applied or over-applied overhead for May would include the following: Product 922's data was: direct materials cost of $2,169, 45 direct labor hours were: urked and 188 machine hours were used to make the product. The direct labor wage rate is $27.00 per labor hour. The company allocates MOH on the basis of machine hours. The POHR is $28.00 per machine hour. The total cost for Product 922 would be