Nincada Inc Inc has provided the following data for the month of September. 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	3,450	5,800	8,500	17,750
Direct Labor	5,750	5,250	7,700	18,700
Applied Overhead	6,100	10,950	5,500	22,550
Total	15,300	22,000	21,700	59,000

Manufacturing overhead for the month was overapplied by 5,000.

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 ending balances in those accounts.

Flag question: Question 13

Question 131 pts

Nincada's Work-in-Process for the month after allocation of any underapplied or overapplied overhead is closest to _____________.

Note: For interim calculations, use 5 decimal places; round-off final answer to a whole number.