Question at position 1 Townley Inc. has provided the following data for the month of February. There were no beginning inventories consequently, the direct materials (DM), direct labor(DL), and manufacturing overhead applied (MOH) listed are all for February: WIP FG CGS DM $7,570 $16,000 $35,280 DL $8,810 $24,000 $44,100 MOH $9,000 $7300 $31,000 These balances do not reflect that the Manufacturing overhead for the month was overapplied by $10,000. The company allocates any underapplied or overapplied overhead to 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 to those accounts. By how much should Townley credit the Finished Goods Inventory balance to adjust for the overapplied overhead?