Cost of materials purchases on account Cost of materials requisitioned (includes $3,000 of indirect) Direct labour costs incurred Manufacturing overhead costs incurred, including indirect materials Cost of goods manufactured Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Predetermined manufacturing overhead rate (as % of direct labour cost) What is the balance in work in process inventory at the end of the year? $76,000 42,000 82,000 97,500 230,000 151,000 14,500 29,700 32,800 120% O A. $19,100 OB. $23,800 OC. $55,200 OD. $18.200 04 tel