Wandrie Inc. has provided the following data for the month of October. 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 overapplied by $3,000.
The company allocates any underapplied or overapplied 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 cost of goods sold for October after allocation of any underapplied or overapplied overhead for the month is closest to:
Definitions:
Firm-Specific Human Capital
Skills, knowledge, and abilities that an employee acquires through training and experience that are valuable to a specific firm.
Tacit Knowledge
Knowledge that is difficult to transfer to another person by means of writing it down or verbalizing it, often gained through personal experience.
Civilian Conservation Corps
A public work relief program in the United States during the Great Depression that provided unskilled manual labor jobs related to the conservation and development of natural resources.
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