Niglio Inc Manufacturing Overhead for the Month Was Underapplied by $10,000

Niglio 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. $\begin{array}{lrrrr}&\text {Work In}&\text { Finished }&\text {Cost of }\\&\text {Process}&\text { Goods}&\text { Goods Sold}&\text { Total}\\\text {Direct materials.............}&\$6,350 & \$ 16,940& \$ 40,480 & \$ 63,700 \\\text {Direct labor...................}&6,960 & 22,330&53,360&82,650 \\\text {Manufacturing overhead}&\\\text { applied..........................}&\underline{6,960} & \underline{15,080}& \underline{35,960} & \underline{58,000} \\\text {Total.............................}&\underline{ \$ 20,270} & \underline{ \$ 54,350} & \underline{ \$ 129,800} & \underline{\$ 204,420}\end{array}$ Manufacturing overhead for the month was underapplied by $10,000. 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.
The finished goods inventory at the end of December after allocation of any underapplied or overapplied overhead for the month is closest to:

A) $56,950
B) $51,750
C) $51,691
D) $57,009