Dydell 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. Work in Finished Cost of Process Goods Goods Sold Total Direct Materials $1,700 $6,300 $22,200 $ 30,200 Direct Labor 7,780 15,750 55,500 79,030 Manufacturing Overhead Applied 4,320 6,840 24,840 36,000 Total $13,800 $28,890 $102,540 $145,230 Manufacturing Overhead for the month was over applied by $7,000. The company allocates any under applied or over applied 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 December after allocation of any under applied or over applied manufacturing overhead for the month is closest to:a) $27,498 b) $30,220 c) $30,282 d) $27,560