Western Sadetle Company ended the year with the following account balances before considering any custment for over er under-applied manufacturing overhead: Raw materials $ 56,115 317.995 134,830 190,791 Cost of goods sold Manufacturing overhead (under applied) Finished Goods Work in process Cost of goods manufactured 127.194 211.990 The under applied manufacturing overhead is considered to be material and should therefore be allocated appropriately. By how much should the work in process accou'll be adjusted? (Round to the nearest dollar if necessary) $26.956 $45,842 $54,270 $32.359