Siesta Inc, has provided the following data for its first month in business:

Work-in process Finished goods Cost of goods sold

Direct material $2,380 $16,790 $43,930

Direct Labor $1,710 $16,060 $42,020

Overhead applied $1,520 $9,880 $26,600

Actual manufacturing overhead was $42,000. The Work-in-Process balance at the end of the month after allocation of any underapplied or overapplied manufacturing overhead for the month, using proration based on ending balances, is closest to: