Chaffey Inc. has provided the following data for the month of January. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. 
Manufacturing overhead for the month was underapplied by $7,000.
The company allocates any underapplied 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 January after allocation of any underapplied or overapplied overhead for the month is closest to:
Definitions:
Interstitial
Relating to the small spaces or gaps between tissues or parts of an organ in the body.
Continuous IV Infusion
A method of administering medication directly into the bloodstream over a prolonged period, allowing for a constant therapeutic effect.
Infiltrated
Pertains to the unintentional administration of a non-vesicant solution or medication into surrounding tissue instead of the intended vascular pathway; often related to intravenous therapies.
Arterial Blood Sample
A sample of blood taken from an artery that is often used to measure gases, such as oxygen and carbon dioxide, in the blood.
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