Before prorating the manufacturingoverhead costs at the end of 2008, the Cost of Goods Sold andFinished Goods Inventory had applied overhead costs of $57,500 and$20,000 in them, respectively. There was no Work-in-Process at thebeginning or end of 2008. During the year, manufacturing overheadcosts of $74,000 were actually incurred. The balance in the AppliedManufacturing Overhead was $77,500 at the end of 2008. If the underor overapplied overhead is prorated between Cost of Goods Sold andthe inventory accounts, how much will be allocated to the FinishedGoods Inventory?