D Question 11 Five Star Manufacturing has provided the following data for the month of June. 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 Total Cost of Goods Sold Finished Goods $6,300 $1,700 $22.200 $30.200 Direct Materials $7.780 $15.750 $55,500 $79.030 Direct Labor $4,320 Manufacturing Overhead Applied $6,840 $24,840 $36.000 Total $13,800 $28,890 $102,540 $145.230 Manufacturing overhead for the month was overapplied by $7,000. The company allocates any underapplied or overapplied manufacturing 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 The finished goods inventory at the end of June after allocation of any underapplied or overapplied manufacturing $55,500 $79.030 $7,780 $15.750 Direct Labor $24,840 $36,000 $4,320 $6,840 Manufacturing Overhead Applied $13,800 $28,890 $102,540 $145,230 Total Manufacturing overhead for the month was overapplied by $7.000. The company allocates any underapplied or overapplied manufacturing 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 The finished goods inventory at the end of June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: $30 220 $27,560 $30.282 $27498