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:
Supply
The total amount of a specific good or service that is available to consumers, often influenced by price.
Equilibrium Price
The price at which the quantity of a good or service demanded by consumers equals the quantity supplied by producers, resulting in market balance.
Quantity
The amount or number of a material or immaterial thing not requiring a unit of measurement to be specified or identified.
Supply
The total amount of a specific good or service available for purchase at any given time.
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