Question Completion Status: 20 4 5 8 8 1 9 10 3 11 6 7 14 15 12 13 Townley Inc. has provided the following data for the month of February. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. WIP FG CGS * Question Completion Status: 26 1 3 4 5 6 7 8 9 10 11 12 13 14 15 applied listed below are all for the current month. CGS $35,280 Direct Materials Direct Labor MOH Applied Total WIP FG $7,570 $19,200 $8,810 $24,000 $8,320 $15,600 $24,700 $58,800 $44,100 $28,080 $107,460 Manufacturing overhead for the month was overapplied by $3,000. Question Completion Status: 3 4 5 8 1 20 9 10 6 7 14 15 11 12 13 VJ 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. QUESTION: adinister What fina! is the account Question Completion Status: 1 20 3 6 78 45 12 13 9 10 11 14 15 the overhead applied during the month in those accounts. QUESTION: What is the adjusted final account balance for Work in Process? (Round your answer to the nearest $1.00)