Townley inc has provided the following data for the month of February. There were no beginning inventories; consequently, the 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 $14,720 $41,680 $60,640
Direct labor 10,040 29,440 83,840 123,320
Manufacturing-
overhead applied 5,830 11,110 34,980 51,920
Total $20,110 $55,270 $160,500 $235,880

Manufacturing overhead for the month was overapplied by $4,200.
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 the allocation of any underapplied or overapplied manufacturing overhead for the month is closest to . (Round intermediate percentage computations to the nearest whole percent.)