Curvy Company had a beginning work in process inventory balance of $ $32$ comma $300.$ During the$$ year, $ $54$ comma $800$ of direct materials was placed into production. Direct labor was $ $64$ comma $400,$ and indirect labor was $ $20$ comma $000.$ Manufacturing overhead is allocated at $140\%$ of direct labor costs. Actual manufacturing overhead was $ $86$ comma $800,$ and jobs costing $ $226$ comma $000$ were completed during the year. What is the ending work in process inventory$$ balance?

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Part $1$

A$.$$ $186$ comma $860$

$ $186$ comma $860$

B$.$$ $15$ comma $660$

$ $15$ comma $660$

C$.$$ $12$ comma $300$

$ $12$ comma $300$

D$.$$ $90$ comma $160$

$ $90$ comma $160$