The Work in Process Inventory account had a beginning balance of \(\$ 4,200\) on February 1 . During February, the cost of direct materials used was \(\$ 29,000\) and direct labor cost assigned to production was \(\$ 3,000 . \$ 3,600\) of overhead was assigned. If the cost of finished goods manufactured was \(\$ 34,100\), compute the balance in the Work in Process Inventory account at the end of February.

a. \(\$ 9,900\).

b. \(\$ 1,500\).

c. \(\$ 2,100\).

d. \(\$ 5,700\).