Weatherhead Inc. has provided the following data for the month of beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below March. There were no are all for the current month. Work In Finished Cost of Total Process Goods Goods Sold $ 4,170 14,720 41,920 $ 60,810 Direct materials Direct labor 10,520 29,440 83,840 123,800 Manufacturing 12,190 53,000 5,830 34,980 overhead applied Total 20,520 56,350 160,740 237,610 Manufacturing overhead for the month was overapplied 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 March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to