Johengen Inc.uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month.The company has provided the following data for January: 
The cost of goods sold that appears on the income statement for January and that has been adjusted for any underapplied or overapplied overhead is closest to:
Definitions:
Token Economy
A behavioral intervention strategy where desired behaviors are rewarded with tokens, which can be exchanged for various rewards.
Flooding
Flooding is an exposure therapy technique used in psychology to help individuals overcome phobias and anxiety disorders by exposing them to their fear triggers in a controlled environment until the fear response diminishes.
Aversion Therapy
A form of psychological treatment in which an undesirable behavior is paired with an unpleasant stimulus to reduce the occurrence of the behavior.
Modeling
A learning process where individuals learn or adapt behaviors by observing others, also known as observational learning.
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