Reith Incorporated has provided the following data for the month of November. 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 $ 1,850 $ 10,440 $ 58,560 $ 70,850 Direct labor 3,510 22,620 126,880 153,010 Manufacturing overhead applied 1,560 7,800 42,640 52,000 Total $ 6,920 $ 40,860 $ 228,080 $ 275,860 Manufacturing overhead for the month was overapplied by $4,000. 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 t