Aardvark Inc Manufacturing Overhead for the Month Was Underapplied by $6,000

Aardvark Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.
$\begin{array}{lrrrrrr}&\text { Work-in- } & \text { Finished } & \text { Cost of Goods } & \\&\text { Process } & \text { Goods } & \text { Sold } & \text { Total }\\\text { Direct materials } & \$ 3,500 & \$ 11,200 & \$ 51,800 & \$6 6,500 \\\text { Direct labor } & 3,260 & 14,400 & 66,600 & 84,260 \\\text { Manufacturing } & 3,840 & 7,680 & 36,480 & 48,000 \\\text { overhead applied } & & & & & &\\\text { Total }&\$10,600&\$33,280&\$154,880&\$198,760\end{array}$

Manufacturing overhead for the month was underapplied by $6,000.
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.
Required:
Determine the cost of Work-in-Process, Finished Goods, and Cost of Goods Sold AFTER allocation of the underapplied or overapplied overhead for the period.