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

Sales

$910

Raw materials, inventory, beginning

$80

Raw materials, inventory, ending

$20

Purchases of raw materials

$100

Direct labor

$130

Manufacturing overhead

$200

Administrative expenses

$160

Selling expenses

$140

Work in process inventory, beginning

$40

Work in process inventory, ending

$10

Finished goods inventory, beginning

$130

Finished goods inventory, ending

$150