Selected accounts are presented as follows: WORK-IN-PROCESS DEBIT CREDIT Sep 1 Balance Sep 30 FG ? 30 DM 8,500 36,700 12,500 30 DL 30 FOH ? FINISHED GOODS DEBIT CREDIT Sep 1 Balance 25,000 30 From WIP 70,250 The balance of Work in Process at September 30 is 11,000. The amount of FACTORY OVERHEAD applied in September was