The work in process inventory at the end of June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

A) $3,850
B) $3,833
C) $3,687
D) $3,670

Work in Process

Inventory representing partially completed goods that are still in the production process.

Underapplied

A situation where the allocated manufacturing overhead cost is less than the actual overhead costs incurred.

Overapplied

A situation where the allocated manufacturing overhead cost exceeds the actual overhead incurred during a period.