Weatherhead Incorporated has provided the following data for the month of March. 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	$ 4,170	$14,720	$ 41,920	$ 60,810
Direct labor	10,520	29,440	83,840	123,800
Manufacturing overhead applied	5,830	12,190	34,980	53,000
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: