Weatherhead Inc. has provided the following data for the month of March. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work In Process Finished Goods Cost of Goods Sold Total Direct materials $ 4,240 $ 14,740 $ 41,660 $ 60,640 Direct labor 10,000 29,480 83,880 123,360 Manufacturing overhead applied 5,860 11,020 35,060 51,940 Total $ 20,100 $ 55,240 $ 160,600 $ 235,940 Manufacturing overhead for the month was overapplied by $4,300. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: Round intermediate percentage computations to the nearest whole percent.)