Company Nordic Corp. has given you the following information that it had in their books: Supplies (Both direct & indirect materials) Work in process Inventory March 31, 2021 April 31, 2021 $2,750 $4,000 9,500 ? Finished Goods Inventory 83,000 8,000 Cost of Goods Sold 576,000 656,000 Accounts Payable (Relates to Material) 2,500 3,000 Their CFO also gives you the following additional information: Cash Payments to Suppliers $48,000 Payroll (Including $31,400 Indirect) 95,600 Miscellaneous Materials Used 15,850 The Manufacturing Overhead cost control account had a debit entry of $22,800 and it was determined that it was underapplied (during April only) by $4,400. 17) What is the ending work in process? a) $80,000 b) $114,000 c) $127,500 d) $123,500 e) None of the above