The following data, provided by Pasquale, Inc., is 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. Manufacturing overhead for the month was overapplied by $10,000. 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:

Select one:

a. $6,520

b. $6,889

c. $6,551

d. $6,920

Direct materials Manufacturing overhead applied Total Work In Finished Cost of Process Goods Goods Sold $1,960 $14,300 99,220 2,580 21,450 148,830 2,180 13.080 93.740 S48830 S341790 $6.720 Total $115,480 172,860 09.000