Sanker Inc., has provided the folowing data for the month of August. There were no beginning inventories, consequently, the direct materials, direct labos, and manufacturing overhead applied listed below are all for the current month:

work in process finished goods cost of goods sold Total

Direct materials $2,790 $7,680 $18,240 $28,710

Direct labor $9,700 $19,200 $45,600 $74,500

Manufacturing overhead $5,440 $8,000 $18,560 $32,000


Total $17,930 $34,880 $82,400 $135,210

Manufacturing overhead for the month was overapplied by $5,000. The company allocates any underaplied or overapplied 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.

The work-in-process inventory at the end of August after allocation of any underapplied or overapplied overhead for the month is closest to





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