18. At the beginning of the current year, the Grant Companys work in process inventory account had a balance of $30,000. During the year, $68,000 of direct materials were used in production, and $66,000 of direct labor costs were incurred. Factory overhead for the year amounted to $90,000. Cost of goods manufactured is $230,000. The balance in work in process inventory on December 31 is... (Please show your work)

a)$24,000

b) $44,000

c) $66,000

d) $36,000