Curvy Company had a beginning work in process inventory balance of $32,700. During the year, $55,200 of direct materials was placed into production. Direct labor was $63,600, and indirect labor was $19,600. Manufacturing overhead is allocated at 125% of direct labor costs. Actual manufacturing overhead was $87,100, and jobs costing $225,400 were completed during the year. What is the ending work in process inventory balance? A. $79,500 B. $13,200 C. $5,600 D. $175,800