Direct materials Direct labor Manufacturing overhead applied Total Work In Finished Process Goods $ 1,480 $ 7,410 5,280 17,670 3,770 8,700 $10,530 $33,780 Cost of Goods Sold Total $14,430 $ 23,320 34,410 57,360 16,530 29,000 $65,370 $109,680 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. Cost of Work In Finished Goods Process Goods $1,400 $ 7,410 Sold Total $14,430 s 23,320 5,280 17,670 34,418 57,360 3,770 5,700 16,530 29,000 $10,530 $33,780 $65,378 $109,688 Direct materials Direct labor Manufacturing overhead applied Total Manufacturing overhead for the month was underapplied by $3.000 The company allocates any underappled 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