Crockett Company uses a job costing system and had a beginning work in process inventory balance of $33,200. During the year, $57,000 of direct materials was placed into production. Direct labor was $61,500, and indirect labor was $19,500. Manufacturing overhead is allocated at 130% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225,000 were completed during the year. What is the ending work in process inventory balance? $79,950 $6,650 $13,200 $171,800