Zingo Game Depot sells a single product. The company's budget for the upcoming year revealed anticipated unit sales of 31,600, a selling price of $20, variable cost per unit of $8, and total fixed costs of $360,000. If Brooklyn desires an after-tax income of $35,000 (Tax rate is 30%), unit sales will have to decrease by 2,567 increase by 2,567 increase by 2,000 decrease by 2,000 Rock Industries allocates manufacturing overhead based on direct labor cost. Any overallocated or underallocated overhead is closed monthly. The annual budget shows Direct Labor costs and Overhead costs of $252,000 and $403,200, respectively. Each monthly budg is 1/12th of the annual budget. There is no Work in Process at the end of October. Three jobs were started in November. Direct materials that were used in November total $26,000 and direct labor costs in November were $21,000. For the month of November, the actual manufacturing overhead was $34,200. The one job still in process on the last day of November included $3,000 for direct materials and $1,500 for direct labor. Calculate the cost of goods manufactured for November before proration of over or under allocated overhead. $76,100 $80,600 $73,700 $68,900