The production department started the month with a beginning goods in process inventory of $20,000. During the month, it was assigned the following costs: direct materials, $152,000; direct labor, $45,000; overhead applied at the rate of40% of direct labor cost. Inventory with a cost of $218,000 was transferred to finished goods. The ending balance of goods in process inventory is

a. $330,000.

d. $112,000.

b. $ 17,000.

e. $118,000.

c. $220,000.