Petters 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 Finished Goods Cost of Goods Sold Total

Direct Materials $1,960 $14,300 $99,220 $115,480

Direct Labor 2,580 21,450 148,830 172,860

MOH applied 2,180 13,080 93,740 109,000

Total $6,720 48,830 341,790 397,340

Manufacturing overhead for the month was overapplied by $10,000.

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:

$6,520

$6,889

$6,551

$6,920