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Huckabee Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing

Huckabee Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

WORK IN PROCESS:

Direct materials.$4,020

Direct labor..$4,760

Manufacturing overhead applied..$3,220

Total.$12,000

FINISHED GOODS:

Direct materials.$12,810

Direct labor..$17,080

Manufacturing overhead applied..$7,130

Total.$37,020

COST OF GOODS SOLD:

Direct materials.$22,890

Direct labor..$30,520

Manufacturing overhead applied..$12,650

Total.$66,060

TOTAL:

Direct materials.$39,720

Direct labor..$52,360

Manufacturing overhead applied..$23,000

Total.$115,080

Manufacturing overhead for the month was underapplied by $2,000. The company 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 overhead applied during the month in those accounts. The work in process inventory at the end of November after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

$11,791

$12,209

$12,280

$11,720

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