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	$ 4,240	$14,720	$ 41,800	$ 60,760
Direct labor	10,280	29,440	83,840	123,560
Manufacturing overhead applied	5,830	11,650	34,980	52,460
Total	$20,350	$55,810	$160,620	$236,780

Manufacturing overhead for the month was overapplied by $3,600. 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.)

Multiple Choice

• $20,025

• $20,543

• $19,954

• $20,614