Deco Corporation uses a job costing system. On January 1, Deco corporations work in process inventory account had a balance of $75,800. During the year, materials requisitioned for use in production amounted to $120,400, of which $83,000 represented direct materials. Factory wages for the period were $231,800, of which $219,300 were for direct labor. Manufacturing overhead is allocated on the basis of 90% of direct labor cost. Actual overhead cost for the year was $125,700. Jobs costing $256,800 were completed during the year. The December 31 work in process inventory balance is

		$428,000 = A.
		$318,670. = B
		$156,000. = C
		$184,160. = D