Dentlinger Company uses a job order cost system and had the following data available for 20X2. Beginning direct-materials inventory Beginning WIP Inventory Beginning finished goods inventory Direct materials purchased on account Direct materials requisitioned Direct-labour cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Overhead application rate (as a percent of direct-labour cost) $ 52,000 128,000 116,000 296,000 164,000 260,000 292,000 584,000 512,000 110 percent The ending inventory of work in process is a) $254,000. Ob) $72,000 OC) $128,000. d) $260,000