3 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 Cost of Total Work In Finished Goods Process Goods sold $ 4,240 $14,740 $ 41,780 $ 60,760 10,240 29,480 03,000 123,600 5,860 11,560 35,060 52,400 $20,340 $55,780 $160,720 $236,840 Manufacturing overhead for the month was overapplied by $3,700. 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 underapdied or overapplied manufacturing overhead for the month is closest to: (Round intermediate percentage computations to the nearest whole percent.)