TB MC Qu. 3-104 (Algo) Weatherhead Incorporated has provided the following data... Weatherhead Incorporated has provided the following data for the month of March. There were no beginning inventories: consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month Work In Process Direct materials Direct labor $ 4.240 Finished Goods $14,740 Cost of Goods Sold $ 41.900 Total $ 60, 880 10, 480 29, 480 83, 880 123,840 Manufacturing overhead applied 5,860 12, 100 35,060 53,020 Total $20,580 $56, 320 $160, 840 $237, 740 Manufacturing overhead for the month was overapplied by $3,100. The Corporation 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 manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: (Round intermediate percentage computations to the nearest whole percent.)