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 applled listed below are all for the current month. Manufacturing overhead for the month was overapplied by $4,300. The Corporation allocates any underapplied or overapplied manufocturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufecturing 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: (Round intermediate percentage computations to the nearest whole percent.)