Curvy Company had a beginning work in process inventory balance of $32,000. During the year, $54,800 of direct materials was placed into production. Direct labor was $63,400, and indirect labor was $20,100. Manufacturing overhead is allocated at 140% of direct labor costs. Actual manufacturing overhead was $87,000, and jobs costing $225,300 were completed during the year. What is the ending work in process inventory balance? A. $13,660 B. $11,900 C. $184,160 D. $88,760