Comfort Shoes Manufacturing Company began business on January 1,2016 . During its first year of operation, Comfort Shoes worked on 5 jobs, and reported the following information at year-end: - Actual manufacturing overheads incurred on Jobs 101 - 105 during the period amounted to $189,000. - Jobs 101 - 104 were completed and transferred out to Finished Goods Inventory. - Jobs 101&102 were sold for $250,000&$390,000 respectively. At year-end, what was the balance in Work in Process Inventory? a. $450,000 b. $25,000 c. $155,000 d. $255,000