Dania company uses normal costing for its job-costing system and the following data are for 2020: a. Budgeted manufacturing overhead rate is $5per one direct labor hour. b. Direct labor wages rate $20 C. The only job unfinished on Dec31/2019 is No 212 on which direct labor costs are $6,000 and direct materials costs are $12,000. (use the same budgeted allocation rate) d. The only job unfinished on Dec31/2020 is No 514 on which direct labor costs are $9,000 and direct materials costs are s15,000. Calculate the cost of beginning and ending Work-in-process Select one: a. 520.000 the cost of beginning and $27,000 ending Work-in-process b. $19.500 the cost of beginning and $26,260 ending Work-in-process c. $37.000 the cost of beginning and $47.500 ending Work-in-process d. $27,000 the cost of beginning and $37.500 ending Work-in-process e. $21.000 the cost of beginning and $28.500 ending Work-in-process