Sanker Inc. has provided the following data for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct Materials _____________ Work in progress: 2,790 Finished Goods: 7,630 Cost of goods sold: 18,240 Total: 28,710 Direct Labor: ______________ Work in progress: 9,700 Finished Goods: 19,200 Cost of goods sold: 45,600 Total: 74,500 Manufacturing Overhead applied ___________________________ Work in progress: 5,440 Finished Goods: 8,000 Cost of goods sold: 18,560 Total: 32,000 Total: _______ Work in progress: 17,930 Finished Goods: 34,880 Cost of goods sold: 82,400 Total: 135,210 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 overhead applied during the month in those accounts. The work in process inventory at the end of August after allocation of any underapplied or overapplied overhead for the month is closest to (Round your final answer to nearest dollar value): a. $17,267 b. $17,080 c. $18,780 d. $ 18,593