Zulfiqar Inc. has provided the following data for the month of September. 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	4,020	12,810	22,890	39,720
Direct labor	4,760	17,080	30,520	52,360
Manufacturing overhead applied	3,220	7,130	12,650	23,000
Total	12,000	37,020	66,060	115,080

Manufacturing overhead for the month was underapplied by Rs. 4,000.

The company 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 overhead applied during the month in those accounts.

Calculate amount of work in process inventory at the end of September after allocation of any underapplied or overapplied manufacturing overhead for the month?