Niglio Inc. has provided the following data for the month of December. 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 $10,000.
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 finished goods inventory at the end of December after allocation of any underapplied or overapplied overhead for the month is closest to:
Definitions:
Concrete Operations
Concrete operations refer to a stage in Piaget's theory of cognitive development where children begin to logically think about objects and events in their physical environment.
Piaget
Jean Piaget was a Swiss psychologist known for his pioneering work in the study of child development and his theory of cognitive development.
Middle Childhood
A developmental stage ranging approximately from 6 to 12 years of age, characterized by significant growth in cognitive, emotional, and social domains.
Phobias
Intense, irrational fears of specific objects, activities, or situations that lead to avoidance behavior.
Q15: Isaza Corporation produces and sells two products.
Q20: The net cash provided by (used by)
Q22: The cost(s) that Stewart Company would classify
Q23: On the statement of cash flows, the
Q48: Guadalupe Manufacturing Company uses a standard cost
Q88: If the company sells 3,000 units, its
Q100: The manufacturing overhead was:<br>A) $3,300 overapplied<br>B) $3,300
Q111: Paul Company used a predetermined overhead rate
Q138: The cost of goods manufactured for February
Q185: The following is Alsatia Corporation's contribution format