Jaquish 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. Work In Process Finished Goods Cost of Goods Sold Total Direct materials $ 2,440 $ 7,800 $ 37,900 $ 48,140 Direct labor 3,190 12,480 60,640 76,310 Manufacturing overhead applied 3,200 6,400 30,400 40,000 Total $ 8,830 $ 26,680 $ 128,940 $ 164,450 Manufacturing overhead for the month was underapplied by $6,000. The company 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 overhead applied during the month in those accounts. The finished goods inventory at the end of January after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: