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.

	Work In Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	4,240		$	14,720		$	41,720		$	60,680
Direct labor		10,120			29,440			83,840			123,400
Manufacturing overhead applied		5,830			11,290			34,980			52,100
Total	$	20,190		$	55,450		$	160,540		$	236,180

Manufacturing overhead for the month was overapplied by $4,000.

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: Round intermediate percentage computations to the nearest whole percent.