Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Cooper Company uses a job costing system. The company's schedule of cost of goods manufactured showed the following amounts for September.

Manufacturing overhead cost is allocated at the rate of $12 per direct labour hour. Actual manufacturing overhead costs for September amount to $22,000.
-What is the amount of work in process inventory (after any adjustment for overallocated or underallocated manufacturing overhead) on September 30 at Cooper Company?

A) $54,000
B) $67,000
C) $20,000
D) $17,000