104) Weatherhead Inc. has provided the following data for the month of March. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Finished Cost of Goods Process Goods Sold $ 4,170 $ 14,720 $ 41,920 10,520 29,440 83,840 5,830 12,190 34,980 $ 20,520 $ 56,350 $ 160,740 Total $ 60,810 123,800 53,000 $ 237,610 Manufacturing overhead for the month was overapplied by $3,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: A) $20,261 B) $20,779 C) $20,850 D) $20,190