Franchi Inc. has provided the following data for the month of April. 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 $5,000. 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 April after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:
Definitions:
Desired Behavior
A specific action or response that is targeted for increase or improvement in various settings, including psychological therapy and behavior modification programs.
Respondent Behavior
A type of behavior in psychology that is elicited by a stimulus, and is reflexive or involuntary.
Operant Behavior
Behavior that is controlled by consequences, including rewards and punishments, following the behavior.
Pavlov
A Russian physiologist best known for his discovery of classical conditioning, where an organism learns to associate a neutral stimulus with a reflexive response.
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