The following information is available for 20X8 for Latta Company:

Actual Manufacturing Overhead total : 460,000

The overhead that had been applied to production during the year is distributed among the ending balances in the accounts as follows:

Ending Work in Process: $40,000 (including applied overhead of $19,500)

Ending Finished Goods: $120,000 (including applied overhead of $58,500)

Cost of Goods Sold for the year: $640,000 (including applied overhead of $312,000 from this year)

Total Overhead Applied = 390,000

For example, of the $40,000 ending balance in work in process, $19,500 was overhead that had been applied during the year.

If Latta Company allocated under- or over-applied overhead among WIP, FG, and COGS accounts, how much will be allocated to work in process inventory account ?