Burkhammer Inc.

Burkhammer Inc. has provided the following data for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. 

WIP    FINISHED GOODS   COGS    TOTAL

DIRECT MATERIALS $2,260  $12,180  $81,480  $95,920 

DIRECT LABOR $1,960  $14,500 $97,000  $113,400 

MFG OVRHEAD APPLIED $1,590 $6,890  $44,520  $53,000 

TOTAL $5,750  $33,570  $223,000  $262,320 

 Manufacturing overhead for the month was underapplied by $9,000. 

The company allocates any under applied or over applied 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 under applied or over applied overhead for the period.