Sanker Inc. has provided the following data for the month of August. 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 overapplied by $5,000.
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 August after allocation of any underapplied or overapplied overhead for the month is closest to:
Definitions:
Centrioles
Cylindrical organelles near the nucleus in animal cells, involved in the development of spindle fibers in cell division.
Chromatin
The complex of DNA and proteins that forms chromosomes within the nucleus of eukaryotic cells, serving to package DNA into a smaller volume to fit in the cell and control gene expression.
Nucleolus
A structure located within the cell nucleus, primarily involved in the synthesis and assembly of ribosomes, essential components for protein production.
Nuclear Envelope
The double-membrane structure that encloses the nucleus of a eukaryotic cell, separating the nucleus from the cytoplasm and containing nuclear pores for transport.
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