Assume the following information from a schedule of cost of goods manufactured:

Cost of goods manufactured

Beginning work in process inventory

Direct materials used in production

Manufacturing overhead applied to work in process

$$158,000$

$$30,000$

$$50,000$

$$90,000$

$$200,000$

What is the ending work in process inventory?

Multiple Choice

$$162,000$

$$72,000$

$$122,000$

$$102,000$