1:38 S Niles Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Beginning inventories: Raw materials. Work in process Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year Results of operations: Raw materials purchased on account Raw materials (all direct) requisitioned for use in production Direct labor cost Actual direct labor-hours Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured The ending balance in the Work in Process inventory account is: Multiple Choice O $174,750 $214,225 $194.750 $ 47,000 $ 20,000 $ 646,250 47,000 direct labor-hours $ 538,000 $ 535,000 $ 699,000 37,000 direct labor-hours $ 134,000 $ 453,000 $ 1,568,000

The ending barance in the work in Process inventory account is: Multiple Choice $174,750 $214,225 5194750