Beshaw Incorporated 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. 
Manufacturing overhead for the month was underapplied by $7,000.The Corporation 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 manufacturing overhead applied during the month in those accounts.The cost of goods sold for January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:
Definitions:
Hydrochloric Acid
A strong, corrosive acid primarily found in the stomach, where it aids in digestion by breaking down foods and killing bacteria.
Sucrose
Disaccharide composed of glucose and fructose; table sugar.
Salt
A mineral compound that is composed mainly of sodium chloride, which is essential for life in general.
Water
A tasteless, odorless, and colorless chemical substance composed of hydrogen and oxygen, essential for most forms of life on Earth.
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