4. Ajman Corporation uses a job-order costing system. The following data relate to the just completed month's operations. Beginning balance in Work in Process $ 36,000 (1) Raw materials purchased on account (2) Direct materials requisitioned for use in production (3) Indirect materials requisitioned for use in production (4) Direct labor wages incurred (5) Indirect labor wages incurred Depreciation recorded on factory equipment (7) Additional manufacturing overhead costs incurred (8) Manufacturing overhead costs applied to jobs (9) Cost of jobs completed and transferred from Work in Process to Finished Goods $ 207,000 $ 161,000 $ 42,000 $ 87,000 $ 101,000 $ 42,000 $ 57,000 $ 219,000 $ 403,000 What is the ending balance in the Work in Process account (Round): A) $110,000 B) $120,000 C) $100.000 D) $90,000