https:/ /connect.html apters 2 to 4) 6 Help Save & E Saved Jaquish Inc. has provided the following data for the month of January. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month Direct materials Direct labor Manufacturing overhead applied Total Work In ProcesS $2,440 3,190 3,260 $8,830 Finished Goods 7,800 12,480 6,400 Cost of Goods Sold 37,900 60,640 30,480 Total 48,140 76,310 40,080 $26,680 128,948 $164,45 Manufacturing overhead for the month was underapplied by $6,000. 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 January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: Multiple Choice