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	Finished Goods	Cost of Goods Sold	Total
Direct materials	$2,800	$17,590	$44,880	$65,270
Direct labor	2,700	16,410	42,300	61,410
Manufacturing overhead applied	1,676	9,930	30,294	41,900
Total	$7,176	$43,930	$117,474	$168,580

Manufacturing overhead for the month was underapplied by $1,300.

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: (Round intermediate calculations to two decimal places.) Please show calculations.

$7,148

$7,228

$7,223

$7,153