Warila Inc. has provided the following data for the month of September. 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.$5,930

Direct labor..$12,660

Manufacturing overhead applied..$4,720

Total.$23,310

FINISHED GOODS:

Direct materials.$16,340

Direct labor..$29,240

Manufacturing overhead applied..$8,850

Total.$54,430

COST OF GOODS SOLD:

Direct materials.$81,700

Direct labor..$146,200

Manufacturing overhead applied..$45,430

Total.$273,330

TOTAL:

Direct materials.$103,970

Direct labor..$188,100

Manufacturing overhead applied..$59,000

Total.$351,070

Manufacturing overhead for the month was underapplied by $3,000. 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 September after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

		$23,509
		$23,111
		$23,070
		$23,550 Please show all work