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. Direct materials Direct labor Manufacturing overhead applied Total Work In Process $ 4,240 10,160 5,860 $20,260 Finished Goods $14,740 29,480 11,380 $55,600 Cost of Goods Sold $ 41,740 83,880 35,060 $160,680 Total $ 60,720 123,520 52,300 $236,540 Manufacturing overhead for the month was overapplied by $3,900. 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 (Round intermediate percentage computations to the nearest whole percent.)