Dagostino Corporation uses a job-order costing system.

(1) Direct materials requisitioned for use in production,$154,000

(2) Indirect materials requisitioned for use in production,$45,000

(3) Direct labor wages incurred,$94,000

(4) Indirect labor wages incurred,$119,000

(5) Depreciation recorded on factory equipment,$44,000

(6) Additional manufacturing overhead costs incurred,$83,000

(7) Manufacturing overhead costs applied to jobs,$236,000

(8) Cost of jobs completed and transferred from Work in Process to Finished Goods,$458,000

Use the following T-accounts to answer the following questions

Work In Process
Bal.	$48,000

Manufacturing Overhead

The ending balance in the Work in Process account is closest to:

		$64,000
		$84,000
		$94,000
		$74,000