COTB MC Qu. 3-36 (Algo) Assume the following information from...

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

Cost of goods manufactured	$ 158,000
Beginning work in process inventory	$ 26,100
Direct materials used in production	$ 50,000
Manufacturing overhead applied to work in process	$ 90,000
Total manufacturing costs added to production	$ 200,000

What is the ending work in process inventory?

Multiple Choice

$98,100

$68,100

$118,100

$158,100