Stockman Incorporated 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. Direct materials Direct labor Manufacturing overhead applied Total Work In Finished Process $ 4,070 $16,960 Goods Total $15,680 $ 42,080 $ 61,830 7,760 27,440 73,640 108,840 5,130 14,250 37,620 57,000 $57,370 $153,340 $227,670 Cost of Goods Sold Manufacturing overhead for the month was overapplied by $1,000. 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: Multiple Choice $17,034 $17,050 $16,886