Beshaw 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. 
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:
Marginal Probability
The probability of an event occurring, taken in isolation, without consideration of any other related events.
Car Sales
The number of automobiles sold within a specific period, an indicator of the automotive industry's health and consumer demand.
Conditional Probabilities
The probability of an event occurring given that another event has already occurred, reflecting how the likelihood of the event is affected by the knowledge of another outcome.
V(X + Y)
The variance of the sum of two random variables, considering both their individual variances and the covariance between them.
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