34. Before prorating the manufacturing overhead costs at the end of 2008, the Cost of Goods Sold , Work-in-Process and Finished Goods Inventory had applied overhead costs of $50,000, 17,500 and $10,000 in them, respectively. During the year, manufacturing overhead costs of $74,000 were actually incurred. The balance in the Applied Manufacturing Overhead was $77,500 at the end of 2008. If the under or overapplied overhead is prorated between Cost of Goods Sold , Work-in-Process and the inventory accounts, how much will be allocated to the Finished Goods Inventory using applied overhead cost as the proration base