Lyster Inc. has provided the following data for the month of August. There wer

Lyster 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 underapplied by $1400.
The company allocates under applied manufacturing 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 under applied manufacturing overhead for the month is: