20 POINTSS!!!!
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.